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VINCENT AND SONS, REPRESENTED BY ITS PROPRIETOR VINCENT vs. THE DEPUTY COMMISSIONER (GST APPEAL) & OTHER
(Madras High Court)

Hon'ble Judges:

VIVEK KUMAR SINGH
Pet. Counsel
I. Romeo Roy Alfred
Res. Counsel
J. K. Jayaselan

Petitioner / Applicant

VINCENT AND SONS, REPRESENTED BY ITS PROPRIETOR VINCENT

Respondent THE DEPUTY COMMISSIONER (GST APPEAL) & OTHER
Court Madras High Court
State

Tamilnadu

Date Mar 26, 2025
Order No.

W. P. (MD)No. 8377 of 2025 And W. M. P. (MD)No. 6266 of 2025

Citation

2025(3) TAXREPLY 12831
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ORDER

ORDER This writ petition is filed challenging the assessment order passed by the second respondent on 30.04.2024, for the Assessment Year 2018-2019, which was subsequently confirmed by the rectification order passed by the second respondent on 22.01.2025. 2. The learned counsel for the petitioner submits that the petitioner, a firm engaged in wholesale dealing of cement packs, has faced discrepancies in the GST return for the financial year 2018-2019 due to a mismatch between the Input Tax Credit (ITC) claimed in GSTR-3B and the auto populated details in GSTR-2A. The petitioner provided a detailed explanation to the show cause notice, but the second respondent passed the impugned order without due consideration of the said explanation. 3. The learned counsel further submits that the impugned order, passed on 30.04.2024, erroneously invoked Section 74 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017, which is not applicable in this case, as there was no willful ....

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