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ZULAIKHA MOTORS PVT. LTD. vs. THE ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
A. Abdul Rahman
Res. Counsel
T.n.c. Koushik

Petitioner / Applicant

ZULAIKHA MOTORS PVT. LTD.
Respondent THE ASSISTANT COMMISSIONER (ST) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Aug 13, 2024
Order No.

W. P. No. 22045 of 2024 And W. M. P. Nos. 24021 and 24023 of 2024

Citation

2024(8) TAXREPLY 10568
Original Order
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ORDER

ORDER The present Writ Petition is filed for the issuance of a Writ of Certiorari, to call for the records relating to the impugned Assessment Order dated 06.04.2024 bearing GSTIN No.33AAACZ4106B1ZZ/2018-2019 issued by the respondent and quash the same. 2. The learned counsel for the petitioner submits that the respondent has issued a DRC-01A Intimation of discrepancy on 17.10.2023 by virtue of Section 73(5) of the GST and consequently, issued a show cause notice in Form GST DRC-01, dated 08.11.2023. The petitioner company was not aware of the GST proceedings and the Chartered Accountant was following the portal, and as a result, it is understood that the impugned Assessment Order for the year 2018-2019 was passed by the respondent on 06.04.2024 against the petitioner Company alleging the short fall of the tax paid along with interest and penalty. The respondent has failed to appreciate the Reconciliation Statement filed under GSTR -9C and payment of tax/ ITC credit utilized....

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