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REVATHI INDUSTRIAL ENTERPRISES vs. THE DEPUTY STATE TAX OFFICER, THE BANK MANAGER, BANK OF INDIA, CHENNAI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

S. Ramanan

Res. Counsel

G. Nanmaran

Petitioner / Applicant	REVATHI INDUSTRIAL ENTERPRISES
Respondent	THE DEPUTY STATE TAX OFFICER, THE BANK MANAGER, BANK OF INDIA, CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Sep 23, 2024
Order No.	W. P. No. 27239 of 2024 And W. M. P. Nos. 29746, 29748, 29750 and 29751 of 2024
Citation	2024(9) TAXREPLY 11231
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ORDER
ORDER This writ petition has been filed by the petitioner challenging the order dated 27.12.2023 and the consequential rectification order dated 12.03.2024 passed by the 1st Respondent. 2. Mr.G.Nanmaran, learned Special Government Pleader takes notice on behalf of the Respondents 1 to 3. 3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 4. The learned counsel for the Petitioner submitted that the Petitioner was issued with a Show Cause Notice dated 30.08.2023 and DRC-01 dated 15.09.2023 intimating discrepancies on scrutiny of returns under Section 61 of the Act, for which the Petitioner filed a detailed reply on 05.09.2023 through online stating that while filing GSTR-3B returns, they have inadvertently claimed Input Tax in 'RCM' column instead of 'All other ITC' column. Further, the 1st Respondent issued Reminder -1 notice dated 11.12.2023 for personal hearing to the petitioner. He further su....