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SCM SILKS PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER (ST) (FAC) , TIRUPUR
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

T.r.ramesh

Res. Counsel

T.n.c.kaushik

Petitioner / Applicant	SCM SILKS PRIVATE LIMITED
Respondent	THE ASSISTANT COMMISSIONER (ST) (FAC) , TIRUPUR
Court	Madras High Court
State	Tamilnadu
Date	Oct 12, 2023
Order No.	W.P.No.29552 of 2023 And WMP No.29187 of 2023
Citation	2023(10) TAXREPLY 8272
Original Order
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ORDER
ORDER This writ petition has been filed challenging the impugned order passed by the respondent. 2. The petitioner firm is engaged in the business of trading of garments and other allied items in the brand name of “The Chennai Silks” in the domestic market. 3. The respondent/Department issued an intimation in Form DRC- 01A dated 23.11.2021 with regard to the ascertained tax liability under Section 74 of the Tamil Nadu Goods and Services Act, 2017 (in short, the Act), wherein, several alleged defects were noticed by the Department and issues were mainly concerned with reconciliation of returns and books, ITC verification with GSTR-2A among other things, for which, the petitioner had replied on 17.1.2022. The respondent sent a reminder DRC-01A on 04.3.2022. Thereafter, DRC-01 show cause notice dated 26.11.2022 was issued and the personal hearing was fixed on 02.12.2022. In the said personal hearing, the respondent recorded the statement of reply. According to t....