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R. MOHANRAJ & CO. vs. THE COMMERCIAL TAX OFFICER, ERODE
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

N.v. Narayanan

Res. Counsel

T.n.c. Kaushik

Petitioner / Applicant	R. MOHANRAJ & CO.
Respondent	THE COMMERCIAL TAX OFFICER, ERODE
Court	Madras High Court
State	Tamilnadu
Date	Sep 6, 2024
Order No.	W. P. No. 26335 of 2024 And W. M. P. Nos. 28784 & 28785 of 2024
Citation	2024(9) TAXREPLY 10856
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ORDER
ORDER This writ petition has been filed seeking to quash the order passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 / Central Goods and Services Tax Act, 2017, along with the summary of the order in Form GST DRC-07, dated 24.04.2024, issued by the respondent for the financial year 2018-2019. 2. The learned counsel for the petitioner submits that during the financial year 2018-19, the petitioner filed monthly returns in Form GSTR-3B, disclosing an outward supply of Rs. 5,35,82,254/- and a total output tax liability of Rs. 96,44,804/-. The aforementioned tax liability was duly paid through the utilization of input tax credit and in cash. However, when filing the GSTR-9, the petitioner inadvertently disclosed the tax payment as 'Nil', instead of the actual payment of Rs. 96,44,804/- (comprising Rs. 36,05,048/- towards CGST, Rs. 36,05,048/- towards SGST, and Rs. 24,37,708/- towards IGST). During scrutiny under Section 61, the respondent pointed ....