2023 (10) TMI 340

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....er impugning the Exts. P1, P2 and P3. 2. The petitioner is a registered dealer under the provisions of the CGST/SGST Act. The petitioner had filed monthly returns GSTR3B for the Assessment Year 2017-18. On scrutiny of the monthly return filed by the petitioner, certain discrepancies were noticed, which were communicated to the petitioner through notice in Form GST ASMT 10 as per Rule 99(1) of the GST Rules. The petitioner was directed to furnish a reply along with proof of payment of tax and interest quantified in the notice sent in Form GST ASMT 10 within a period of thirty days from the receipt of the notice. It has been observed that the petitioner neither filed any reply nor remitted the tax and interest on or after the due date. An ....

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....SGST, and Rs. 12,628/- each penalty has been imposed under the CGST and SGST. The total tax, interest and penalty has been assessed at Rs. 4,84,448/-. 3. The learned Counsel for the petitioner submits that it was the initial period of the implementation of the GST regime. The petitioner and other small dealers were facing a lot of difficulty. In fact, the supplier dealers have paid the tax for which the petitioner had claimed an input tax credit, and the petitioner has all the evidence to support his claim. The petitioner should be granted one opportunity before the Assessing Authority to produce all the documents to support his claim regarding his claim for the input tax credit to extent of Rs. 4,84,448/- 4. Ms Rasmitha Ramachandran ....

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....t petition shall not be entertained. W.P.(C) No.31026/2023 6. The present writ petition under Article 226 of the Constitution of India has been filed by the petitioner impugning the Exts. P4 and P5 order. The petitioner is a registered dealer under the provisions of the CGST/SGST Act. The petitioner had filed monthly returns GSTR 3B for the Assessment Year 2017-18. 7. Notice under Section 73(1) of the SGST/CGST Act, along with DRC 01, was issued to the petitioner. However, the petitioner did not produce any documentary proof to support his claim. In view thereof, considering the difference between GSTR 2A and 3B, the input tax credit claim of the petitioner to the extent of Rs. 1,33,580/- under the SGST and the same amount under th....