2023 (10) TMI 577

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....a Reddy For the Respondents : Mrs.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/ARLPK....

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....crepancies were noticed. Mismatch between outward supplies value 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 ....

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....st u/s 50(1) at 18% From 20.04.2019 to 21.01.2023 Days 1372 SGST interest u/s 50(1) at 18% From 20.04.2019 to 21.01.2023 Days 1372 Out ward supply lesser 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....

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....17. 10. Considering the fact that the issue may involve disputed questions of fact, Court is inclined to dispose this writ petition at the time of admission, by directing the petitioner to file a statutory appeal before the Appellate Authority against the impugned Assessment Order dated 21.01.2023 passed by the first respondent within a period of thirty days from the date of receipt of a copy o....