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V.G. SENTHILKUMAR vs. THE DEPUTY STATE TAX OFFICER-1 & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ

Pet. Counsel

Shanmugam Rajasekar

Res. Counsel

R.sureshkumar

Petitioner / Applicant	V.G. SENTHILKUMAR
Respondent	THE DEPUTY STATE TAX OFFICER-1 & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Sep 4, 2024
Order No.	W. P. (MD). No. 20649 of 2024 and W. M. P. (MD). Nos. 17505 and 17508 of 2024
Citation	2024(9) TAXREPLY 12057
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ORDER
ORDER The present Writ Petition is filed challenging the impugned proceedings in Form GST DRC-07 dated 29.04.2024 along with detailed Annexure dated 25.04.2024 and the order dated 18.07.2024 rejecting the application for rectification of error apparent on the face of record under Section 161 of the GST Act. 2. It is submitted by the learned counsel for the petitioner that this is the third round of litigation. The petitioner is engaged in the execution of works contract. During the period 2018-2019, it was stated that there were allegations of mismatch between GSTR-3B and GSTR-2A and between GSTR-3B and GSTR-7. The entire mismatch was with reference to taxable value of Rs. 1,17,22,800/-. The petitioner paid the taxes due on the above discrepancy amounting to Rs.13,65,857/- under the SGST and CGST Act respectively and the proceedings were dropped vide order dated 16.08.2023. The relevant portion of the said order is extracted hereunder: “On scrutiny of returns Tvl.V....