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SARAS ELECTRICALS vs. THE STATE TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ

Pet. Counsel

M. Hariharan

Res. Counsel

T.n.c. Kaushik

Petitioner / Applicant	SARAS ELECTRICALS
Respondent	THE STATE TAX OFFICER & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Nov 15, 2024
Order No.	W. P. No. 33571 of 2024 And W. M. P. Nos. 36359 & 36360 of 2024
Citation	2024(11) TAXREPLY 11886
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ORDER
ORDER The present writ petition is filed challenging the impugned order dated 01.03.2024 passed by the respondent relating to the assessment year 2021-2022. 2. Mr.T.N.C.Kaushik, learned Additional Government Pleader takes notice on behalf of the respondent. By consent of the parties, the main Writ Petition is taken for disposal at the admission stage. 3. The petitioner is a dealer in Electrical and Electronic items and registered under Goods and Services Act, 2017. During the relevant period, the petitioner had filed its return and paid appropriate taxes. Surprise inspection was conducted in the premises of the petitioner on 18.07.2023 and 19.07.2023, the following defects were noticed: (i) List of E-way Bills generated for outward supply without actual movement of goods using FAKE vehicle numbers. (ii) Difference between GSTR 3B and GSTR 2A (iii) Interest for RCM 3.1. Subsequently, notice was issued in Form DRC-01A to the petitioner on 07.02.2023 through....