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ROBINSON JEYPAUL vs. THE COMMERCIAL TAXES OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

T.r.ramesh

Res. Counsel

K.vasanthamala

Petitioner / Applicant	ROBINSON JEYPAUL
Respondent	THE COMMERCIAL TAXES OFFICER & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Aug 22, 2024
Order No.	W. P. No. 18804 of 2024 And W. M. P. No. 20627 & 20632 of 2024
Citation	2024(8) TAXREPLY 10699
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ORDER
ORDER The challenge in this Writ Petition is to the order dated 30.12.2023 passed by the first respondent based on the proceedings issued by the second respondent dated 28.12.2023 and to quash the same. 2. The case of the petitioner, in short is as follows:- i) The petitioner is an assessee on the files of the respondent; that for the AY 2017-18, the petitioner had paid the entire tax and also filed monthly returns and claimed ITC in GSTR-3B, however, the respondent- Department, upon scrutiny of the petitioner's returns, issued Form GST ASMT-10 for difference in GSTR-3B and GSTR-2A/GSTR-2B, and consequently, issued a show cause notice dated 23.09.2023 denying the Input Tax Credit (ITC) to the tune of Rs. 98,807/- towards CGST and Rs. 98,807/- towards SGST with interest and penalty; that the petitioner, on receipt of such show cause notice, filed their reply on 21.10.2023 despite the same, the first respondent, based on the proceedings passed by the second respon....