IN THE MADRAS HIGH COURT
J. SATHYA NARAYANA PRASAD J.
Ganesh Engineering v. Asstt. CST
W.P. No. 6195 of 2024 and W.M.P. Nos. 6865 & 6963 of 2024
8 March, 2024
Petitioner by: K. Jayachandran
Respondent by: TNL. Kaushik, Additional Government Pleader (Tax)
This writ petition is filed for issuance of a Writ of Certiorari to quash the order of the respondent dated 31-5-2023 in reference No.ZD330523149843C (GSTIN/ID:33AGSPR4087Q1ZB) together with rectification order dated 09-6-2023, reducing the interest portion alone (GTSIN/ID:33AGSPR4087Q1ZB/2018-19) of the petitioner.
2. The case of the petitioner is that the petitioner is an assessee on the files of the respondent having valid registration under GST law. The petitioner filed the required GSTR-1 (monthly returns) and GSTR-3B returns periodically from the inception of GST law, i.e., from 2017 and there is no dispute. The petitioner collected GST when supplies were made and paid the same to the Government.