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SGS TRADERS vs. THE DEPUTY STATE TAX OFFICER-2, SIVAKASI
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

N. Vishwanathan

Res. Counsel

R. Suresh Kumar

Petitioner / Applicant	SGS TRADERS
Respondent	THE DEPUTY STATE TAX OFFICER-2, SIVAKASI
Court	Madras High Court
State	Tamilnadu
Date	Jul 16, 2024
Order No.	W. P. (MD) No. 6700 of 2024 And W. M. P. (MD) Nos. 6218 & 6219 of 2024
Citation	2024(7) TAXREPLY 10512
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ORDER
ORDER The petitioner, an assessee with the State Tax Authority under the provisions of the respective GST Enactments, is before this Court challenging the impugned order dated 30.12.2023 passed by the respondent. 2. By the impugned order dated 30.12.2023, the demands proposed in the Notice in Form GST DRC 01 dated 20.09.2023 have been confirmed under the following heads:- i. Input Mismatch (GSTR 3B Vs. GSTR 2A) ii. RCM not paid for certain transactions iii. Tax on rebate received iv. ITC reversal on inward supplies for which payment was not made for a period more than 180 days v. Liability for Advance for Land 3. The specific case of the petitioner is that Central Tax Authorities had seized all records and had passed Order-in-Original No.MDU-GSTADC- 17-2022 dated 30.12.2022, against which, the petitioner has filed W.P.(MD) No.8390 of 2023 and has obtained an interim stay on 17.04.2023 which stay has been made absolute on 02.08.2023. 4. It is submi....