Damro Furniture Private Limited Vs State Tax Officer (Madras High Court)
The present writ petition is filed challenging the impugned order on the premise that the same supplies are subject to assessment more.
Petitioner claimed that there are two assessment proceedings which were undertaken simultaneously for the very same period viz., 2019-20. The first proceeding commenced with the issuance of a notice dated 30.05.2023 in DRC-01A, followed by a Show Cause Notice in Form DRC-01 dated 18.07.2024 and culminated in an order dated 21.08.2024 wherein the proposal to reverse the Input Tax Credit was dropped. The second impugned proceeding commenced with the issuance of a notice dated 29.08.2023, followed by a Show Cause Notice in DRC-01A dated 17.05.2024 and culminated in confirming the proposal to reverse the Input Tax Credit to the extent of Rs.13,28,002/- though it was originally proposed to reverse the Input Tax Credit to the extent of Rs.54,06,825/-. It is the case of the petitioner that the amount of Rs. 13,28,002/- in the impugned order, whereby Input Tax Credit was rejected, pertains to the very same supplies / claim that were the subject of the earlier proceedings in which the entire proposal for the reversal of Input Tax Credit to the extent of Rs. 13,28,002/- was dropped.
