2023 (6) TMI 834

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....<br>Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.S.Muthu Venkatraman For the Respondents : Mr.V.Prashanth Kiran Government Advocate ORDER Mr.V.Prashanth Kiran, learned Government Advocate accepts notice for the respondents and is armed with instructions to enable a final disposal of this matter, even at the stage of admission. 2. The impugned order is one of assessment dated 1....

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....ner in which the respondent has sought the information along with supporting particulars incuding invoices is clearly set out in communication dated 09.09.2022 as follows: Inward Supplies - (GSTR 2B Vs. GSTR -3B): ITC AS PER GSTR-3B ITC AS PER GSTR-2B DIFFERENCE IGST CGST SGST CESS IGST CGST SGST CESS IGST CGST SGST CESS 42,11, 50,343 23,38, 28,698 23,38, 28,698 68,814 87,50,....

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.... in this specific manner and whether the entirety of the supporting documents have been produced before the Assessing Officer. 7. However, a perusal of the impugned order makes it clear that it is only in paragraph 5 onwards that the Assessing Officer has embarked on the determination/crystallisation of the amount to be reversed on a comparison of the ITC claimed under GSTR 3B and GSTR 2B. 8. Th....

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....23, at the specific request of the learned counsel for the petitioner, without expecting any further notice in this regard. 11. Though this Court is reluctant to fix such a long date of hearing, the request of learned counsel for the petitioner is acceded to, as the authorised representative is stated to be a super senior citizen, who is 84 years old and it is in consideration of the same that th....