Tvl.K.V.Automobiles vs. The Assistant Commissioner (St)
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Before: and
Heard learned counsel for the petitioner and the learned Additional Government Pleader for the respondent.
The petitioner is aggrieved by the impugned order dated 26.04.2024 bearing reference in GST/33AAJFK6812H1ZE for the assessment year 2018-19. The impugned order precedes the notices in Form GST DRC 01 dated 27.12.2023. 3. The case of the petitioner is that the petitioner is a small scale operator and the demand that has been confirmed in the impugned order arises on account of the discrepancies between the amount of the credit reflected in Form GSTR 2A, which is auto populated Input Tax Credit and the Returns filed by the petitioner in Form GST DRC 3B.
The above submission is opposed by the learned Government Advocate 2/5 https://www.mhc.tn.gov.in/judis for the respondent, on the ground that the petitioner has an alternate remedy by way of filing an appeal before the Appellate Officer/Deputy Commissioner (ST) (Appeals), Trichy. Hence, this Writ Petition is liable to be dismissed.
Considering the fact that there is no merits in this Writ Petition and the petitioner has an alternate remedy, the Court is inclined to dismiss this Writ Petition by giving liberty to the petitioner to file statutory appeal before the Deputy Commissioner (ST) (Appeals), Trichy under Section 107 of TNGST Act, 2017 within 30 days of this order.
In case no such Appeal has been filed by the petitioner, the respondent is at liberty to proceed against the petitioner in accordance with law. This Writ Petition is dismissed, with above directions. No costs. Consequently, connected miscellaneous petitions are closed. Index : Yes / No 21.06.2024 Internet : Yes / No apd 3/5 https://www.mhc.tn.gov.in/judis To The Assistant Commissioner (ST), Pudukottai I Assessment Circle, Pudukottai. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
apd
2024 5/5 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.