2023 (6) TMI 834

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....983 & 16984 of 2023 - -<br>GST<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 imp....

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.... to the petitioner. 5. To be noted, the manner 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 ....

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.... &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; c) In eligible ITC GSTIN Inward supply value Tax paid &nbsp; &nbsp; &nbsp; 6. It is unclear as to whether the particulars have been supplied 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 ord....

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....d order of assessment dated 17.03.2023 is set aside and shall be treated as a show cause notice by the petitioner, who shall appear along with all details in support of the reversal under the impugned order on Thursday, the 13th July, 2023, 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 t....