2025 (9) TMI 1520

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ramasamy For the Petitioner in all W.Ps. : Mr.Raghavan Ramabadran For the Respondents in all W.Ps. : Mr.A.P.Srinivas,Senior Standing Counsel Mr.T.Nalinidhar, Junior Panel Counsel ORDER The Challenge was made against the Show Cause Notice & Communications dated 29.05.2025, 05.08.2024 & 24.04.2024. 2. According to the learned counsel for the petitioner, the petitioner has inadvertently remitted an extra tax of Rs.21,30,85,031/- in the month of August 2020 and they came to know about the same only in the month of July 2021, before filing the additional returns and during the course of audit. So, they have made adjustment immediately in very next month of August 2021. Under these circumstances, the department interpreted the sai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....A, the impugned show cause notice and DRC-01 have been issued. When such being the case, now, the petitioner filed the present writ petition challenging the DRC-01A citing the reason that his reply was not considered and the respondent's own circular was also ignored and interpretation made by the respondents on the aspect of the adjustment of tax is totally contrary to the circular. 5. In the circular, it is stated that adjustments can be made in any of the subsequent month(s) and, preferably in the subsequent month. Learned counsel for the petitioner submitted that, if possible, adjustments would have been made in the very next month. However, in the present case, they came to know about the excess payment of tax only in the month ....