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SRT FUELS vs. THE DEPUTY STATE TAX OFFICER, SALEM.
(Madras High Court)

Hon'ble Judges:

J. SATHYA NARAYANA PRASAD

Pet. Counsel

M. Rajkumar

Res. Counsel

Amrita Dinakaran

Petitioner / Applicant	SRT FUELS
Respondent	THE DEPUTY STATE TAX OFFICER, SALEM.
Court	Madras High Court
State	Tamilnadu
Date	Dec 9, 2024
Order No.	W. P. No. 36617 of 2024 and W. M. P. Nos. 39496 & 39497 of 2024
Citation	2024(12) TAXREPLY 12053
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ORDER
ORDER PER M/s. Amrita Dinakaran, learned Government Advocate (Tax) takes notice on behalf of the respondent. With the consent of both parties, this writ petition is taken up for final disposal at the admission stage itself. 2. The present writ petition is filed challenging the impugned order passed by the respondent dated 27.04.2024 relating to the assessment year 2018-19. 3. It is submitted by the learned counsel appearing for the petitioner that the petitioner is doing business and is registered under the Goods and Services Tax Act, 2017. During the relevant period 2018-19, the petitioner filed its returns and paid the appropriate taxes. However, during the scrutiny of the petitioner's monthly return, it was found that there existed a difference between the ITC available as per GSTR-2A and ITC availed as per GSTR-3B to the tune of Rs.10,22,809/- of IGST. 4. It is submitted by the learned counsel for the petitioner that an intimation in Form GST DRC-07 dated 27.....