2023 (10) TMI 146

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.....Justice C.Saravanan For the Petitioner : Mr.Joseph Prabakar For the Respondent : Mr.C.Harsharaj Additional Government Pleader ORDER Mr.C.Harsharaj, learned Additional Government Pleader takes notice on behalf of the respondent. 2. The petitioner is aggrieved by the impugned Assessment Order bearing Ref.No.ZD330523028142Y dated 08.05.2023. 3. The impugned Assessment Order has pre....

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.... Form GST DRC-01A and Form GST DRC-01 dated 19.08.2022 and 27.10.2022. 6. The learned Additional Government Pleader for the respondent would submit that the writ petition is devoid of merits and is therefore liable to be dismissed as there is a proper communication of notices in accordance with Section 169 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. 7. The learned Additional ....

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....f the writ petition. 10. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 11. The dispute in on account of mismatch between the details in Form GSTR-1 and Form GSTR-3B. The discrepancy appears to arises on account of the amount deducted by the deductor and declared in Form GSTR-7 which require....