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SOUTHERN DIESEL DISTRIBUTORS vs. THE STATE TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
Raja. Karthikeyan
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

SOUTHERN DIESEL DISTRIBUTORS
Respondent THE STATE TAX OFFICER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 15, 2024
Order No.

W. P. (MD) No. 15666 of 2024 And W. M. P(MD). No. 13664 of 2024

Citation

2024(7) TAXREPLY 10619
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ORDER

ORDER Heard learned counsel for the petitioner and learned Additional Government Pleader for the respondent. 2. The petitioner is before this Court against the impugned order dated 26.12.2023 passed for the assessment year 2017-18 bearing reference in GSTIN: 33ACQFS5401F1Z8. 3. The impugned order has preceded the notices in Form ASMT-10 dated 03.08.2023, DRC 01A dated 15.09.2023 and two personal hearing notices dated 18.10.2023 and 18.12.2023. The petitioner has replied to the show cause notice on 13.12.2023, belatedly after issuance of the personal hearing notice dated 18.10.2023. 4. The case of the petitioner is that the petitioner is a small scale operator and the demand that has been confirmed in the impugned order arises on account of the discrepancies between the amount of the credit reflected in Form GSTR 2A, which is auto populated Input Tax Credit and the Returns filed by the petitioner in Form GSTR 3B. 5. The specific case of the petitioner is that the ....

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