2023 (11) TMI 137

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... JUSTICE DINESH KUMAR SINGH For The Petitioner/S: By Advs. Rajesh Nambiar, Sindhu K. Nambiar For The Respondent/S: Reshmita Ramachandran-GP JUDGMENT Instant writ petition has been filed impugning Exhibit P1 assessment order and Exhibit P2 recovery notice. The petitioner's input tax credit for an amount of Rs. 1,10769/- (SGST + CGST), has been denied on the ground that there is mismatc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rest @ 79.5% Rs. 1,78,778/- and penalty of Rs. 20,000/-. For realisation of the said amount, revenue recovery notice Exhibit P2 has been issued. 4. Learned counsel for the petitioner submits that the supplier/dealer has remitted the tax collected from the petitioner for inward supply, with some delay. There is no difference between the GSTR 3B, on the basis of which the petitioner claimed the i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the petitioner submitted that this is not a case of nonpayment of tax by supplier dealer. In fact the tax was collected by the supplier/dealer from the petitioner, for which he has claimed the input tax credit, is reflected in the form GSTR 2A. 7. Considering the said aspect of the matter that as per the stand of the petitioner/assessee, the tax for which the petitioner claimed input tax c....