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TRIDENT HOME FURNISHINGS PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER (ST) , STATE TAX OFFICER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
Hari Radhakrishnan
Res. Counsel
V.prasanth Kiran

Petitioner / Applicant

TRIDENT HOME FURNISHINGS PRIVATE LIMITED
Respondent THE ASSISTANT COMMISSIONER (ST) , STATE TAX OFFICER (ST) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jun 26, 2024
Order No.

W. P. Nos. 15744 & 15747 of 2024 And W. M. P. Nos. 17152, 17154, 17158 & 17159 of 2024

Citation

2024(6) TAXREPLY 10377
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ORDER

COMMON ORDER By these writ petitions, an assessment order and the consequential bank attachment are challenged. Show cause notice dated 22.09.2023 was issued to the petitioner in respect of discrepancies between the GSTR 3B returns of the petitioner and the auto populated GSTR 2A. Because the show cause notice and impugned order were uploaded in the “view additional notices and orders” tab of the GST portal, the petitioner asserts that it was unaware of these proceedings until the bank account was attached. The present writ petitions were filed in these facts and circumstances. 2. Learned counsel for the petitioner submits that the assessing officer noticed the aggregate value of inward supplies as per GSTR 2A. Upon noticing that the outward supply turnover, as per GSTR 3B, was low, he contends that tax liability was imposed on the speculative basis that the petitioner would have had outward supplies corresponding to such purchases. He contends that the burden of....

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28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)