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SKB CONSTRUCTION vs. THE ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
K.m. Malarmannan
Res. Counsel
T.n.c. Kaushik

Petitioner / Applicant

SKB CONSTRUCTION
Respondent THE ASSISTANT COMMISSIONER (ST) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Nov 27, 2024
Order No.

W. P. No. 36050 of 2024 And W. M. P. Nos. 38945 and 38947 of 2024

Citation

2024(11) TAXREPLY 11739
Original Order
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ORDER

ORDER The present writ petition is filed challenging the impugned order passed by the respondent dated 09.08.2024 relating to the assessment year 2019-20. 2. The petitioner is engaged in the business of civil construction works and is a registered dealer under the Goods and Services Act, 2017. During the relevant period, the petitioner filed its return and paid the appropriate taxes. However, on examination of the information furnished in the return under various heads and also the information furnished in GSTR-01, GSTR-2A, GSTR-3B, E-Way Bills and other records available, the following discrepancies were noticed viz., i. Excess Input Tax Credit (ITC) claimed on account of non-reconciliation of information. ii. ITC claimed from cancelled dealers, return defaulters and tax non-payers. Subsequently, an intimation in DRC-01 was issued to the petitioner on 20.05.2024, followed by reminders and personal hearing on 27.06.2024 and 06.07.2024. Thereafter, reply was filed by ....

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