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SRI VIJAYALAKSHMI SUPPLYER REP BY ITS PROPRIETOR MR. VENKATASAMY RAJAGOPAL SELVAKUMAR vs. THE STATE TAX OFFICER (FORMERLY KNOWN AS COMMERCIAL TAX OFFICER) & OTHERS
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

P. Bhuvanesh

Res. Counsel

T.n.c.kaushik

Petitioner / Applicant	SRI VIJAYALAKSHMI SUPPLYER REP BY ITS PROPRIETOR MR. VENKATASAMY RAJAGOPAL SELVAKUMAR
Respondent	THE STATE TAX OFFICER (FORMERLY KNOWN AS COMMERCIAL TAX OFFICER) & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Apr 9, 2025
Order No.	WP No. 5658 of 2025 AND WMP NO. 6247 OF 2025
Citation	2025(4) TAXREPLY 13430
Original Order
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ORDER
ORDER Challenging the impugned order dated 24.08.2024 and also the consequential rejection order dated 03.02.2025 passed by the respondent relating to the assessment year 2019-20, the petitioner had filed the present Writ Petition. 2. It is submitted by the learned counsel for the petitioner that the petitioner proprietorship concern is engaged in the business of Trading of building materials and allied and is registered under the Goods and Service Tax Act, 2017. During the relevant period 2019-20, the petitioner had 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 by the petitioner in GSTR-01, GSTR-2A, GSTR-3B and other records, the following discrepancies were noticed: (i) Under declaration of output tax (ii) Excess claim of ITC 3. It is submitted that pursuant thereto, a show cause notice in Form DRC-01 was issued to the petitioner on 21.05....