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SURYA MOTORS & OTHERS vs. THE ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
J.ashish
Res. Counsel
Amrita Dinakaran

Petitioner / Applicant

SURYA MOTORS & OTHERS
Respondent THE ASSISTANT COMMISSIONER (ST) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Dec 12, 2024
Order No.

W. P. No. 37754 of 2024 And W. M. P. Nos. 40818 and 40819 of 2024

Citation

2024(12) TAXREPLY 11854
Original Order
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ORDER

ORDER The present writ petition is filed challenging the impugned order dated 08.08.2024 passed by the respondent relating to the assessment year 2019-20. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of retailing of two wheeler automobiles and is registered under the Goods and Services Tax Act, 2017. During the relevant period viz., 2019-20, the petitioner filed its returns and paid the appropriate taxes. However, during the scrutiny of the petitioner's return, the following discrepancies were noticed viz., i. Mismatch between GSTR-7, GSTR-3B and GSTR-1. ii. Mismatch between GSTR-8 and GSTR-1. 3. It is submitted by the learned counsel for the petitioner that an intimation in ASTM-10 was issued on 30.06.2022, followed by a notice in DRC- 01 on 31.05.2024 and reminders with personal hearing on 03.07.2024 and 01.08.2024. However, the petitioner had neither filed its return nor availed the opportunity....

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