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PRAGAL ASSOCIATES AND PURE PLASTICS vs. THE ADDITIONAL DEPUTY COMMERCIAL TAX OFFICER GD-1
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
N.v.balaji
Res. Counsel
J.kumaran

Petitioner / Applicant

PRAGAL ASSOCIATES AND PURE PLASTICS
Respondent THE ADDITIONAL DEPUTY COMMERCIAL TAX OFFICER GD-1
Court Madras High Court
State

Tamilnadu

Date Jan 5, 2022
Order No.

W.P.Nos.10541 & 10543 of 2019

Citation

2022(1) TAXREPLY 5091
Original Order
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ORDER

By this common order, both these writ petitions are being disposed of. 2.The petitioner has challenged the impugned communication of the respondents dated 18.12.2017 and 20.12.2017 in the respective writ petitions. Both the impugned communications are almost identical which reads as under:- ''In W.P.No.10541 of 2019, impugned communication dated 18.12.2017:- Take notice that M/s.Pragal Associates is a registered dealer under VAT and GST vide TIN 334170024183 and GSTIN 34ABJPB5875A1ZZ having place of business at No.8,Raman Street, Dhatchinamurthy Nagar, Sokkanathanpet, Puducherry. On verification of the returns filed Form-I for the month of June 2016 under VAT, it is ascertained that the dealers had reported an excess tax credit of ₹ 13,82,386/-. Hence, before availing this Excess credit under GST by filing TRAN 1, the dealer is directed to produce all the books of accounts along with purchase and sales invoices upto 2017-2018 (till June 2017) for verificati....

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