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SILK JUNCTION vs. THE DEPUTY STATE TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

P. Rajkumar

Res. Counsel

C. Harsha Raj

Petitioner / Applicant	SILK JUNCTION
Respondent	THE DEPUTY STATE TAX OFFICER & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jul 16, 2024
Order No.	W. P. No. 17003 of 2024 And W. M. P. Nos. 18737, 18739 & 18740 of 2024
Citation	2024(7) TAXREPLY 10254
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ORDER
ORDER An order in original dated 30.01.2024 is assailed on the ground that the petitioner's reply was not taken into consideration. Upon scrutiny of the petitioner's return, an ASMT 10 notice was issued on 15.03.2023. Since the petitioner did not reply thereto, show cause notice dated 14.12.2022 was issued. Such show cause notice inter alia dealt with the mismatch between the petitioner's GSTR 3B returns and the auto populated GSTR 2A as regards Input Tax Credit. It also dealt with the turnover mismatch between the petitioner's GSTR 1 and the e-way bill portal. By reply dated 06.06.2022, the petitioner stated that the Input Tax Credit available, as per GSTR 2A, if checked month wise, is greater than the Input Tax Credit (ITC) claimed in GSTR 3B. As regards turnover mismatch, it was stated that the petitioner had paid Rs. 5,82,887/- and declared the same in the returns. The impugned order was issued in these facts and circumstances. 2. Learned counse....