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TECH CONNECT RETAIL PRIVATE LIMITED vs. COMMERCIAL TAX OFFICER, ASSISTANT COMMISSIONER (ST) (FAC) & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
Tarun Gulati
Karthik Sundaram
Res. Counsel
V. Prashanth Kiran
Sai Srujan Tayi

Petitioner / Applicant

TECH CONNECT RETAIL PRIVATE LIMITED

Respondent COMMERCIAL TAX OFFICER, ASSISTANT COMMISSIONER (ST) (FAC) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Dec 4, 2024
Order No.

W. P. No. 27592 of 2023 And W. M. P. Nos. 27045, 27047 and 27048 of 2023

Citation

2024(12) TAXREPLY 12272
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ORDER

ORDER The present writ petition is filed challenging the impugned notice dated 29.08.2023 in Form DRC-01 on the limited ground that the same came to be issued even before the time granted to the petitioner to respond to Form GSTR DRC-01A dated 23.08.2023 had expired. 2. The petitioner is engaged in the business of retail sale of various consumer goods, fashion apparels and electronic equipments etc. and is registered under the Goods and Services Tax Act, 2017. The petitioner for the relevant period viz., 2017-18 had filed the returns and paid appropriate taxes. 3. It is submitted by the learned counsel for the petitioner that an intimation notice in Form DRC-01A was issued on 23.08.2023, the petitioner ought to submit its reply by 07.09.2023. However, the impugned notice in Form DRC-01 was issued on 29.08.2023 even before the expiry of time specified therein. 4. The learned counsel for the Respondents would submit that the petitioner may respond to the DRC-01A within....

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