Tvl Kumaran Store vs. The Deputy State Tax Officer-1(Fac)
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Before: and
This Writ Petition is filed challenging the impugned assessment order dated 30.08.2024, passed by the respondent under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017, for the assessment year 2019–2020. 2. With the consent of both sides, this Writ Petition is taken up for final disposal at the admission stage itself.
The learned counsel for the petitioner submits that the impugned assessment order is barred by limitation and that the second extended Notification No.56 of 2023 is under challenge before this Court and is presently pending. Furthermore, the difference between GSTR-3B and GSTR-2A for the assessment year has occurred due to mistakes committed by the selling dealers in their reporting. ____________ https://www.mhc.tn.gov.in/judis
Mr. J.K. Jayaselan, learned Government Advocate appearing for the respondents, submits that there is an input tax credit mismatch between GSTR-3B and GSTR-2A. Consequently, a notice under Form GST ASMT-10 was issued to the petitioner on 17.08.2022, intimating the discrepancies in the returns. Therefore, he contends that no interference is warranted by this Court. He further submits that, as against the impugned order, the petitioner has an effective alternative remedy by way of an appeal before the Appellate Deputy Commissioner (ST), GST Appeal, Madurai, under Section 107 of the TNGST Act, 2017. However, instead of availing the said remedy, the petitioner has directly approached this Court.
Recording the submissions made by the learned Government Advocate that the petitioner is having an appeal remedy before the Appellate 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 ____________ https://www.mhc.tn.gov.in/judis appellate authority shall entertain the appeal and dispose of the same 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 PKN ____________ https://www.mhc.tn.gov.in/judis To:- The Deputy State Tax Officer-1(FAC) Madurai Rural West Assessment Circle, Madurai 20. ____________ https://www.mhc.tn.gov.in/judis VIVEK KUMAR SINGH
, J.
PKN
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.