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VAJI MOTOR vs. ASSISTANT COMMISSIONER (ST)
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

N.murali

Res. Counsel

V.prashanth Kiran

Petitioner / Applicant	VAJI MOTOR
Respondent	ASSISTANT COMMISSIONER (ST)
Court	Madras High Court
State	Tamilnadu
Date	Apr 29, 2024
Order No.	Writ Petition No. 11185 of 2024 And W. M. P. Nos. 12261 & 12263 of 2024
Citation	2024(4) TAXREPLY 9508
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ORDER
ORDER An order in original dated 27.07.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax proposal on merits. 2. The petitioner is a dealer in agricultural implements and spare parts relating thereto. According to the petitioner, he was unaware of proceedings culminating in the impugned order because the notice and order were uploaded in the “View Additional Notices and Orders” tab on the GST portal. After filing a rectification petition dated 08.08.2023, the present writ petition was filed. 3. Learned counsel for the petitioner submits that an error was made while reporting outward supplies and Input Tax Credit (ITC) in the month of November 2017. By further submitting that such error was inadvertent and committed during the first year of implementation of GST laws, learned counsel submits that such error was rectified in the annual return in Form GSTR 9. As regards ITC, it is s....