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RAGUL INDUSTRIES vs. THE STATE TAX OFFICER, HOSUR
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ

Pet. Counsel

G. Natarajan

Res. Counsel

C. Harsha Raj

Petitioner / Applicant	RAGUL INDUSTRIES
Respondent	THE STATE TAX OFFICER, HOSUR
Court	Madras High Court
State	Tamilnadu
Date	Dec 5, 2024
Order No.	W. P. No. 36085 of 2024 And W. M. P. No. 38984 and 38985 of 2024
Citation	2024(12) TAXREPLY 12142
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ORDER
ORDER The present writ petition is filed challenging the impugned order dated 03.07.2024, passed by the respondent in GSTIN 33AQIPK2639R1ZB/2019-20. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of manufacturing of automobile components and is registered under the GST Act. During the relevant period of 2019-20, the petitioner has filed the returns and paid appropriate taxes. However, on verification of the returns filed by the petitioner, the following defects were noticed: (i) Availment of ineligible and excess ITC under IGST as per GSTR 9. (ii) Availed credit note to be reversed. (iii) Availment of Blocked Input Tax Credit to be reversed. (iv) Mismatch Between GSTR 3B and GSTR 2A. (v) Mismatch Between GSTR 3B and GSTR 1. (vi) Discrepancies between Profit and Loss a/c and GSTR 9C. 3. It is also submitted by the learned counsel for the petitioner that an intimation in DRC 01A was issued....