2024 (1) TMI 1051

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....Ramamoorthy For the Petitioner in all WP's : Mr. S. Sathiyanarayanan For the Respondents in all WP's : Mr. C. Harsha Raj, AGP (T) COMMON ORDER In these three writ petitions, the petitioner assails the assessment order in respect of financial years 2019-20, 2020-21 and 2021-22, respectively. The petitioner states that he is a registered person under applicable GST laws. Pursuant....

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....t orders were issued in the above facts and circumstances. 2. Learned counsel for the petitioner invited my attention to the orders impugned herein and pointed out that the claim relating to circular trading could not be dealt with by the petitioner on account of non availability of relevant documents to establish purchase, movement of goods and payments. He also pointed out that the petitioner....

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....ints out that the receipt of documents that were previously in the custody of the Central GST Authorities would have no bearing as regards defect no.1, which pertains to the difference between GSTR-3B and GSTR-2A. Although the order is a composite order, Mr.C.Harsha Raj, learned Additional Government Pleader, submits that any infirmity therein with regard to specific defects can be more appropriat....

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....dy of the Central GST authority, undoubtedly impacted the petitioner's ability to respond to two defects. In exercise of discretionary jurisdiction, I am of the view that interference is warranted in this case because the non availability of documents, for reasons outlined above, impacted two out of the three defects in respect of which an order adverse to the petitioner was issued. Therefore,....