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THE NILGIRI DAIRY FARM P. LIMITED vs. THE ASSESSMENT COMMISSIONER (ST) , ERODE
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
R. Kumar
Res. Counsel
G. Nanmaran

Petitioner / Applicant

THE NILGIRI DAIRY FARM P. LIMITED
Respondent THE ASSESSMENT COMMISSIONER (ST) , ERODE
Court Madras High Court
State

Tamilnadu

Date Jan 22, 2025
Order No.

WP No. 1728 of 2025 And WMP Nos. 1979 and 1980 of 2025

Citation

2025(1) TAXREPLY 12407
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ORDER

ORDER The present writ petition is filed challenging the impugned order dated 24.08.2024 on the ground of principles of natural justice. 2. The petitioner is a registered dealer under the Goods and Services Tax Act. During the relevant period, the petitioner had filed its return and paid appropriate taxes. However, pursuant to an authorization of joint commissioner in terms of Section 65 of the Act, the petitioner's place of business was audited. During the course of audit, the following discrepancies were noticed: i) Difference in ITC claim between Form GSTR-3B and auto populated GSTR-2A ii) Mismatch between GSTR 1 and GSTR 3B iii)Non payment of Tax under RCM as required under Section 9(3),(4) of the TNGST Act 2017 iv) Unreconciled payment reported in Form GSTR-9C v) Credit notes issued treated as taxable supply vi) Other income treated as consideration received vii) Reversal of input tax credit on purchase returns viii) Ineligible input ....

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