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IN THE HIGH COURT OF JUDICATURE AT MADRAS
MOHAMMED SHAFFIQ, J
Rujo Engineering Private Limited – Appellant
Versus
The Deputy State Tax Officer – 1 – Respondent
| Table of Content |
|---|
| 1. petitioner challenges tax assessment based on service discrepancies. (Para 3) |
| 2. court orders quashing of assessment and reinstates right to appeal. (Para 4) |
ORDER
Mrs.R.Vasanthamala, learned Government Advocate takes notice for the respondents 1 & 2.
2. The relief sought in this writ petition is to quash the Order dated
17.02.2025 passed by 1st respondent and to direct the 2nd respondent to defreeze the petitioner's Bank Account.
3. The learned counsel for the petitioner submitted that the petitioner is engaged in the business of manufacturing of machinery components and allied services. The petitioner has been duly filing their returns and paying all the statutory taxes. However, on scrutinization of the returns filed by the petitioner for the Financial Year 2020-21, following discrepancies were inter-alia noticed:
(i) Output Liability mismatch in GSTR-1 and GSTR-3B (ii) Input Mismatch (GSTR-3B Vs. GSTR-2A)
Hence, 1st respondent issued a Notice in Form GST DRC-01A dated 18.11.2024 and a Show Cause Notice in Form GST DRC-01 dated 19.11.2024, followed by three Reminder Notices dated 13.01.2025, 25.01.2025 & 03.02.2025. However, the petitioner neither replied to the notic
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