2023 (10) TMI 577

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....E.Ranganayaki Special Government Pleader ORDER Mrs.E.Ranganayaki, learned Special Government Pleader takes notice on behalf of the first respondent. 2. Heard the learned counsel for the petitioner and the learned Special Government Pleader for the first respondent. 3. The petitioner has challenged the impugned Assessment Order bearing GSTIN/33/ARLPK7873R2ZR dated 21.01.2023 in Form GST DRC-07 ....

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....lue and tax payable as per GSTR-3B and GSTR-1 Particulars Tax Rate Turnover SGST CGST IGST CESS GSTR1 -- 4393746 395437 395437 0 0 GSTR3B -- 2088318 187945 187945 0 0 Lesser reported in 3-B than the GSTR-1 -- (-)2305428 (-)207492 (-)207492 0 0 For the above said discrepancies the DRC-01A intimation notice under section 74 of the GST Act was issued to the tax pay....

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....in 3-B than the GSTR -1 (Rs.) 2018 - 2019 2305428 18% TN 207492 207492 207492 207492 140390 140390 Assistant Commissioner(ST) Thirumullaivoyal Assessment Circle." 6. The specific case of the petitioner is that the petitioner had closed down the business way back in 2019 and had surrendered the registration voluntarily and the registration was cancelled on 29.04.2019. 7. The further c....