Tvl. Sri Akilan Blue Metals vs. The Deputy State Tax Officer Ii
Original PDF →No AI summary yet for this judgment.
Before: and
This writ petition is filed challenging the assessment order passed by the respondent, dated 24.04.2024, for the year 2018-2019. 2. The learned counsel appearing for the petitioner submits that the assessing authority sought to fix the mismatch between GSTR-2A and GSTR-3B for the assessment year 2018–2019. However, the relevant statutory provision permitting reversal of Input Tax Credit (ITC) on account of such mismatch came into force only on 01.01.2022. Therefore, the reversal of ITC for the discrepancies between GSTR-2A and GSTR-3B for the assessment year 2018– 2019 is without authority of law and hence, not sustainable.
Mr.J.K.Jayaselan, learned Government Advocate appearing for the respondent submits that the petitioner is having an appeal remedy before the Deputy Commissioner (ST) (GST Appeal), Madurai, under Section 107 of the TNGST Act, 2017. However, without invoking the appeal remedy, the petitioner has straightaway approached this Court. ____________ https://www.mhc.tn.gov.in/judis
Recording the submission made by the learned Government Advocate that the petitioner is having an appeal remedy before the Deputy Commissioner (ST) (GST Appeal), Madurai, under Section 107 of the TNGST Act, 2017, this writ petition is disposed of, with liberty to the petitioner to approach the appellate authority and raise all the grounds raised in this writ petition in the appeal. In the event, if any appeal is filed within a period of two weeks from the date of receipt of a copy of this order, the same shall be entertained by the appellate authority without reference to the period of limitation and disposed of in accordance with law, within a period of four months thereafter. There shall be no order as to costs. Consequently, connected Miscellaneous Petition is closed. NCC : Yes / No
2025 Index : Yes / No
smn2 To:- The Deputy State Tax Officer - II, Chokkikulam Assessment Circle, Madurai. ____________ https://www.mhc.tn.gov.in/judis VIVEK KUMAR SINGH
, J.
smn2
2025 ____________ https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.