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ZISS ENTERPRISES PVT. LTD. & OTHERS vs. THE STATE TAX OFFICER (ST) & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
K.m. Malarmannan
Res. Counsel
V. Prasanth Kiran

Petitioner / Applicant

ZISS ENTERPRISES PVT. LTD. & OTHERS
Respondent THE STATE TAX OFFICER (ST) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jun 7, 2024
Order No.

W. P. Nos. 12420 & 12423 of 2024 And W. M. P. Nos. 13555, 13556, 13559 & 13560 of 2024

Citation

2024(6) TAXREPLY 9961
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ORDER

COMMON ORDER An order in original dated 31.10.2023 is assailed on the ground of breach of principles of natural justice. The petitioner states that it was a trader in leather goods and that its GST registration was cancelled on 14.10.2020. Consequently, it is stated that the petitioner was unaware of proceedings culminating in the impugned order. 2. Learned counsel for the petitioner submits that the confirmed tax proposal pertains to the alleged wrongful availment of Input Tax Credit (ITC). He submits that such tax proposal arose as a result of an inadvertent error committed by the petitioner while filling up the GSTR 3B returns in as much as amounts were specified against the RCM column instead of 'all other ITC' column. On instructions, he submits that the petitioner agrees to remit 10% of the disputed tax demand in respect of each assessment period as a condition for remand. 3. Mr.V.Prasanth Kiran, learned Government Advocate, accepts notice for the responden....

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