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SURANA ENTERPRISES (FIRM) vs. THE ASSISTANT COMMISSIONER (ST) SEEVAPET CIRCLE
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN

Pet. Counsel

A.n.r.jayaprathap

Res. Counsel

V.prashanth Kiran

Petitioner / Applicant	SURANA ENTERPRISES (FIRM)
Respondent	THE ASSISTANT COMMISSIONER (ST) SEEVAPET CIRCLE
Court	Madras High Court
State	Tamilnadu
Date	Sep 14, 2023
Order No.	W.P.No. 27046 of 2023 And W.M.P.Nos. 26485 And 26489 of 2023
Citation	2023(9) TAXREPLY 8067
Original Order
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ORDER
ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned order dated 10.02.2023 passed under Section 74 of the TNGST Act, 2017. The petitioner was issued with a notice in DRC-01 on 29.10.2022 and thereafter a notice in GST DRC-01, dated 08.12.2022. The petitioner has responded to the same on 10.11.2022, which has culminated in the impugned order. The petitioner's electronic credit ledger was blocked earlier under Rule 86-A(1) of the TNGST Rules, 2017 on the ground that the supplier namely Tvl. Sree Mangalmoorthi Starch Industries, 1st Floor, H-19, Periyar Nagar, Erode – 638 009 was not a genuine supplier and the said tax supplier had issued bogus tax invoices to enable the dealer such as petitioner to avail irregular input tax credit. 3. The specific case of the petitioner is that the petitioner has responded to the notice and it has been found in the Web Portal. The said sup....