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TRANS CAR INDIA P LTD. vs. THE ADDITIONAL COMMISSIONER, THE ADDITIONAL DIRECTOR, DGGI, CHENNAI
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
T.v.lakshmanan
Res. Counsel
Sai Srujan Tayi
V.sundareswaran

Petitioner / Applicant

TRANS CAR INDIA P LTD.
Respondent THE ADDITIONAL COMMISSIONER, THE ADDITIONAL DIRECTOR, DGGI, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Sep 22, 2023
Order No.

W.P.No.27678 of 2023 And W.M.P.No.27150 of 2023

Citation

2023(9) TAXREPLY 8084
Original Order
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ORDER

ORDER Mr.Sai Srujan Tayi, learned Senior Standing Counsel takes notice on behalf of the first respondent and Mr.V.Sundareswaran, learned Senior Standing Counsel takes notice on behalf the second respondent. 2. The petitioner is aggrieved by the impugned Order-in-Original No.25 of 2023 (DGGI) dated 31.05.2023 passed by the 1st respondent. By the impugned order, the respondents have appropriated the amounts paid by the petitioner towards tax liability determination and has imposed penalty and interest under the provisions of the CGST, SGST, IGST Act, 2017. 3. A reading of the impugned order indicates that there is a variance between the amount declared towards outward supply in petitioner's GSTR 1 and the amount declared towards outward supply in GSTR 3B return. The petitioner has discharged the tax liability of Rs. 9,95,71,642/-, whereas, the respondents on the other hand have taken a stand that the petitioner is liable to pay sum of Rs. 10,10,60,012/-. Thus, there is....

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