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SRI RAGHURAM TRADERS vs. THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

B. Rooban

Res. Counsel

R. Suresh Kumar

Petitioner / Applicant	SRI RAGHURAM TRADERS
Respondent	THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jun 28, 2024
Order No.	W. P. (MD) No. 14007 of 2024 And W. M. P. (MD)No. 12278 of 2024
Citation	2024(6) TAXREPLY 10085
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ORDER
ORDER Heard learned counsel for the petitioner and learned Additional Government Pleader for the respondents. 2. The petitioner is before this Court long after the impugned order dated 25.07.2023 came to be passed by the second respondent bearing reference No. 33EJPPS1923A1ZC/2019-20 for the assessment year 2019-20. The dispute has arisen on account of the discrepancies between the credit availed by the petitioner in its Return in GSTR 3B and the auto populated Return in GSTR 2A. As far as the dispute relating to difference in CGST and IGST of Rs. 17,398/- each and interest for a sum of Rs. 13,854/- each towards CGST and SGST is concerned, the petitioner has paid the amount as early as 20.12.2023. 2. The petitioner has documents to substantiate that the Input Tax Credit availed for a sum of Rs. 22,340/- towards IGST has been wrongly demanded. It is submitted that the documents, that are available with the petitioner, substantiate that the petitioner has a good case. ....