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VIGNESHWARA BATTERIES vs. THE ASSISTANT COMMISSIONER (ST) AND THE STATE TAX OFFICER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
A. N. R. Jayaprathap
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

VIGNESHWARA BATTERIES

Respondent THE ASSISTANT COMMISSIONER (ST) AND THE STATE TAX OFFICER (ST) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Nov 20, 2024
Order No.

W. P. No. 34987 of 2024 and W. M. P. Nos. 37939 and 37940 of 2024

Citation

2024(11) TAXREPLY 12268
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ORDER

ORDER The present writ petition is filed challenging the impugned order passed by the respondent dated 12.01.2024 relating to the assessment year 2018-19. 2. The petitioner is engaged in the business of trading activities in batteries and is a registered dealer under the Goods and Services Act, 2017. During the relevant period, the petitioner filed its return and paid the appropriate taxes. However, during the scrutiny of the petitioner's return, it was found that there was excess claim of Input Tax Credit over and above that of the tax paid under Reverse Charge Mechanism. Subsequently, a Show Cause Notice was issued to the petitioner in Form DRC-01 on 31.10.2023. A personal hearing was offered on 15.11.2023. However, the petitioner had neither filed its reply nor availed the opportunity for a personal hearing. Hence, the impugned order came to be passed, confirming the proposal. 3. The impugned order is challenged on the premise that the notices and orders were uplo....

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