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THE PRINCIPAL CHIEF COMMISSIONER OF GST AND CENTRAL EXCISE & OTHERS vs. DEEPA TRADERS & OTHERS
(Madras High Court)

Hon'ble Judges:

K.R. SHRIRAM
MOHAMMED SHAFFIQ
Pet. Counsel
A.p. Srinivas
Res. Counsel
Aditya Reddy

Petitioner / Applicant

THE PRINCIPAL CHIEF COMMISSIONER OF GST AND CENTRAL EXCISE & OTHERS
Respondent DEEPA TRADERS & OTHERS
Court Madras High Court
State

Tamilnadu

Date Apr 1, 2025
Order No.

W. A. No. 1091 of 2025 And CMP Nos. 8682, 8684, 8685 of 2025

Citation

2025(4) TAXREPLY 12949
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ORDER

JUDGMENT HON'BLE CHIEF JUSTICE WMP No.8682 of 2025 filed to condone the delay of 86 days in filing the appeal and WMP No.8684 of 2025 filed to condone the delay of 540 days in paying deficit Court fees stand allowed. 2. The appeal impugns an order dated 9 March 2023 passed by the learned Single Judge, in which paragraphs 2 to 6 read as under: “2. The petitioner has, in respect of the returns for a few months during the period 2017~18, admittedly, committed certain errors. The errors are of following nature. i) Recipients GSTIN/name has been wrongly mentioned. ii) The invoice number/date have been wrongly mentioned. iii) Supply details were correctly supplied in GSTR 3 and tax duly remitted. However, some of the invoice wise details have been omitted to be reported in Form GSTR 1. iv) IGST was inadvertantly remitted under the heads SGST and CGST. 3. The aforesaid errors are attributed to inadvertent carelessness on the part of a part-time....

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