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SUMATHI ENTERPRISES vs. OFFICE OF THE ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

Kumarpal Chopra

Res. Counsel

Amirta Poonkodi Dinakaran

Petitioner / Applicant	SUMATHI ENTERPRISES
Respondent	OFFICE OF THE ASSISTANT COMMISSIONER (ST) , CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Sep 10, 2024
Order No.	W. P. No. 26488 of 2024 And W. M. P. Nos. 28966 & 28970 of 2024
Citation	2024(9) TAXREPLY 10917
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ORDER
ORDER The writ petition has been filed to quash the show cause notice in Form GST DRC-01, dated 21.08.2024, issued by the respondent. 2. The learned counsel for the petitioner submitted that the respondent issued the show cause notice in Form GST DRC-01, dated 21.08.2024, which was accompanied by an annexure notice dated 16.08.2024 on the GST portal. This notice sought details to justify the refund claim availed from the petitioner’s supplier, Sumathi Enterprise. The notice asserts that the petitioner’s other supplier, Tvl. Bharat Marketing, is non-existent and involved in bill trading activities. However, the learned counsel argued that Bharat Marketing had duly filed GST returns for the relevant period, which confirms the legitimacy of the transactions. The GST returns filed by Bharat Marketing validate the transactions and demonstrate that there is no resulting revenue loss to the respondent, as alleged in the show cause notice. Therefore, the petitioner conte....