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TIRUPATHI PACKAGING vs. THE DEPUTY STATE TAX OFFICER-2, MADURAI.
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
A. Chandrasekaran
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

TIRUPATHI PACKAGING
Respondent THE DEPUTY STATE TAX OFFICER-2, MADURAI.
Court Madras High Court
State

Tamilnadu

Date Jun 6, 2024
Order No.

W. P. (MD) No. 11734 of 2024 And W. M. P. (MD) Nos. 10476 and 10477 of 2024

Citation

2024(6) TAXREPLY 10148
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ORDER

ORDER Heard Mr.A.Chandrasekaran, learned counsel for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader for the respondent. 2. The petitioner has filed this Writ Petition on 04.06.2024 after the respondent has initiated recovery proceedings pursuant to the impugned order dated 26.12.2023 demanding a sum of Rs. 3,56,158/- (Rs. 1,78,079/- towards CGST and Rs. 1,78,079/- towards SGST) and interest of Rs. 1,94,022/- (Rs. 97,011/- towards CGST and Rs. 97,011/- towards SGST) 3. The case of the petitioner is that the petitioner has wrongly filed return in GSTR-3B by including the input tax credit as RCM claimed when indeed according to the petitioner it was only a input tax credit and should have been availed under Table 4A(5). 4. The learned counsel for the petitioner submits that the petitioner is a small Enterprise and was unaware of the notices that preceded the impugned notice and the personal hearing notice that were issued to the petitioner. ....

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