2024 (1) TMI 567

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.... Mr. Justice Krishnan Ramasamy For the Petitioner : Mr.T.PRamod Kumar Chopda Senior Counsel for Mr.P.Aruna Chopda For the Respondents : Ms.Amirtha Poonkodi Dinakaran Government Advocate (Tax) ORDER This writ petition has been filed to call for the records on the file of the 1st respondent in GST:33AACCG0975D1ZZ/2018-19 dated 02.06.2023 and consequential order passed u/s 73 and Form GST....

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....er, passed the impugned order and consequential order u/s 73 confirming the proposal relating to alleged excess claim of Input Tax Credit. Hence, the present writ petition. 3. Today, when the matter is taken up for hearing, the learned counsel appearing for the petitioner would submit that though the petitioner sought for a larger relief, now, he would restrict the relief to the extent that it ....

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.... which, notice was issued to the petitioner, i.e. on 01.06.2023, the petitioner was under an impression that the order would be passed after the time limit fixed for filing the reply, i.e. 02.07.2023. However, 1st the respondent passed the assessment order on the very same day, on which, reply was filed by the petitioner i.e. 02.06.2023 and the petitioner came to know about the said impugned order....