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HIGH COURT OF MADRAS
Mohammed Shaffiq, J
Mr.Kumanan Ramesh Kumar, Prop: Srivathsan Enterprises – Appellant
Versus
The Commercial Tax Officer, Villivakkam Assessment Circle – Respondent
| Table of Content |
|---|
| 1. petitioner challenges tax assessment error. (Para 1 , 2) |
| 2. counsel's arguments highlight necessity for reviewing gstr-9. (Para 3 , 4) |
| 3. court orders reconsideration of rectification petition. (Para 5) |
ORDER
The present Writ Petition is filed challenging the impugned order dated
23.07.2024 passed by the respondent relating to the assessment year 2018- 2019, whereby the petitioner's rectification petition filed under Section 161 of the TNGST Act was rejected, on the premise that it is suffers from manifest arbitrariness.
2. The petitioner is engaged in the execution of works contract for the assessment year 2018-19 and is registered under the Goods and Service Tax Act, 2017. During the relevant period 2018-19, the petitioner had filed its returns and paid the appropriate taxes. The petitioner during the relevant period had executed works contract to various Government Departments, on which TDS were deducted by such Departments. On verification of the data available with the department website, it was noticed that the taxpayer had effected outward supplies to Madras Metropolitan Water Supply and Sewage Board, which was not disclosed in GSTR-3B return. A notice in Form
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