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SHRI DEEPA ANNAMALAI DISTRIBUTORS vs. COMMERCIAL TAX OFFICER METTUR ASSESSMENT CIRCLE, METTUR
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
G. Vardini Karthik
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

SHRI DEEPA ANNAMALAI DISTRIBUTORS
Respondent COMMERCIAL TAX OFFICER METTUR ASSESSMENT CIRCLE, METTUR
Court Madras High Court
State

Tamilnadu

Date Dec 17, 2024
Order No.

W. P. Nos. 37348 and 37351 of 2024 And WMP Nos. 40364, 40365, 40368 and 40369 of 2024

Citation

2024(12) TAXREPLY 12282
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ORDER

COMMON ORDER These writ petitions are filed challenging the impugned orders dated 24.08.2024 and 30.08.2024 on the premise that the same are made in gross violation of procedure contemplated under the GST Act and they are also made in violation of principles of natural justice. 2. The petitioner is a proprietary concern and is engaged in the business of supply of gas cylinders. The petitioner is registered under the GST Act. During the relevant period 2019-20, the petitioner had filed its return and paid appropriate taxes. On scrutiny of the petitioner's GSTR returns, it was noticed that there was mismatch between GSTR 1 and GSTR 3B. 2.1. Pursuant thereto, a notice in ASMT 10 was issued on 23.05.2022 whereby, it was stated that there was a discrepancy in discharge of the tax liability to the extent of Rs. 4,18,183/- under the SGST and CGST Act respectively in all amounting to Rs. 8,36,366/-. On the basis of ASMT-10, two different notices were issued namely DRC 01A da....

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