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TAMILNADU POLICE CANTEEN SALEM CITY vs. THE SUPERINTENDENT OF CENTRAL TAX & OTHERS
(Madras High Court)

Hon'ble Judges:

J. SATHYA NARAYANA PRASAD

Pet. Counsel

S. Anandh

Res. Counsel

Rajendran Raghavan

Petitioner / Applicant	TAMILNADU POLICE CANTEEN SALEM CITY
Respondent	THE SUPERINTENDENT OF CENTRAL TAX & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Dec 9, 2024
Order No.	W. P. No. 36360 of 2024 And W. M. P. Nos. 39235 & 39236 of 2024
Citation	2024(12) TAXREPLY 12218
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ORDER
ORDER Mr.Rajendran Raghavan, learned Standing Counsel (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 in OIO Sl.No.08/2023-GST-SUPDT dated 09.10.2023, passed by the respondent and Form GST DRC-07 dated 25.01.2024 having reference No.ZD330124118879A for the Financial Year 2018-19 issued by the respondent. 3. It is submitted by the learned counsel for the petitioner that the petitioner is running a police canteen and had taken GST registration for the said operations. The registration under the Tamilnadu Goods and Services Tax Act, 2017/ Central Goods and Services Tax Act, 2017 was cancelled on 30.11.2022. Thereafter, a show cause notice dated 26.05.2023 was issued alleging that there is a shortfall of output tax liability declared between GSTR- 3B and GSTR-1 for the financial year 2018-19. H....