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SRI SAI AGENCIES vs. COMMERCIAL TAX OFFICER, GUDIYATHAM
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
R. Anish Kumar
Res. Counsel
C. Harsha Raj

Petitioner / Applicant

SRI SAI AGENCIES

Respondent COMMERCIAL TAX OFFICER, GUDIYATHAM
Court Madras High Court
State

Tamilnadu

Date Jan 27, 2025
Order No.

W. P. No. 1774 of 2025 And WMP. Nos. 2023 & 2024 of 2025

Citation

2025(1) TAXREPLY 12437
Original Order
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ORDER

ORDER The present writ petition is filed challenging the impugned order dated 30.04.2024 and also the order dated 23.10.2024 passed on the rectification petition under Section 161 of the GST Act. 2. The learned counsel for the petitioner would however confine the challenge to order dated 30.04.2024 on the premise that the order has been passed without assigning any reason while rejecting the petitioner's objection. The petitioner is a dealer registered under GST Act. On examination of the information furnished in the returns under various heads and also the information furnished in GSTR-01, GSTR-2A, GSTR-3B, EWB and other records, the following discrepancies were noticed viz., Under declaration of output tax and Excess claim of input tax credit. 3. The petitioner submitted its objection vide letter dated 05.01.2024, which is extracted hereunder: “1. Table 6 Discrepancy According to the GSTR 9 guidelines, Table 6 is expected to be auto-populated with the....

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GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

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