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PRATYANGIRA LOGISTICS vs. THE STATE TAX OFFICER, SALEM, TAMILNADU
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
K. Siri Chandana
Res. Counsel
Amrita Dinakaran

Petitioner / Applicant

PRATYANGIRA LOGISTICS
Respondent THE STATE TAX OFFICER, SALEM, TAMILNADU
Court Madras High Court
State

Tamilnadu

Date Dec 19, 2024
Order No.

W. P. No. 38791 of 2024 And W. M. P. Nos. 42003 and 42005 of 2024

Citation

2024(12) TAXREPLY 12206
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ORDER

ORDER The present writ petition is filed challenging the impugned order in Ref.No.ZD330824253921B dated 28.08.2024, passed by the respondent on the premise that the same was made in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of supplying services for transport agency and is registered under the GST Act. During the relevant period of 2019-20, the petitioner had filed the returns and paid appropriate taxes. However, on examination of the information furnished in the return the following discrepancies were found: i) Discrepancy between GSTR 3B and GSTR 1 ii) Discrepancy between GSTR 3B and GSTR 2A iii) Under declaration of Ineligible ITC 3. It is submitted by the learned counsel for the petitioner that an intimation in Form DRC01 was issued on 23.05.2024 followed by 3 reminders viz., 01.07.2024, 17.07.2024 and 08.08.2024. However, the petitioner had not r....

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