2022 (3) TMI 738

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....r.J.K.Jayaselan, Government Advocate. ORDER The writ petition has been filed for a writ of Certioriarifed Mandamus calling for the records of the respondent in GSTIN: 33AAIFA8191NIZO/2017-2018 and quash the proceedings, dated 22.02.2021 as it is allegedly found incorrect, invalid and not in accordance with the provisions of the Act and further direct the respondent to pass an appropriate ord....

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.... 6,10,601.94+Rs. 23,07,647.66+Rs. 23,07,647.66) against tax liability of Rs. 52,32,258.78/-(Rs. 6,104.16+Rs. 26,13,077.31+Rs. 26,13,077). The learned counsel for the petitioner further submits that the petitioner had sent several representations to the help desk to rectify the mistake. It is submitted that the input tax credit of Rs. 52,25,897.26/- (Rs. 6,10,601.94+Rs. 23,07,647.66+Rs. 23,07,647.6....

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....passed by the respondents is without jurisdiction and without considering the fact that the petitioner is entitled to set off the input tax credit reflected in Form GSTR-3B against the total tax liability of Rs. 52,32,258.78/- (Rs. 6,104.16+Rs. 26,13,077.31+Rs. 26,13,077). 5. I have considered the arguments advanced by the learned counsel for the petitioner and the learned counsel for the respo....

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....ply dated 04.02.2021, the petitioner has merely stated excess Goods and Services Tax of Rs. 3,03,516 was claimed. There are no records to substantiate the case. There are several disputed question of facts. Prima facie, I do not find any merits in the submission made by the learned counsel for the petitioner inasmuch as the notice was issued to the petitioner, namely, the pre-assessment notice and....