2024 (2) TMI 1126

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Honourable Mr.Justice Senthilkumar Ramamoorthy For the Petitioner : Ms.P.Jayalakshmi for Mr.S.Muthu Venkataraman For the Respondent : Mr.T.N.C.Kaushik, Additional Government Pleader (T) COMMON ORDER The petitioner assails separate assessment orders, each dated 30.09.2023, in respect of assessment years 2017-2018, 2018-2019 and 2019-2020, respectively, in these three writ petitions. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... By further referring to the operative portion of the orders impugned herein, learned counsel contended that the ITC claim was rejected solely on the ground that the petitioner had not claimed ITC in the GSTR-3B returns. 4. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice on behalf of the respondent. At the outset, he submits that the petitioner should have availed of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Hence, tax is payable along with interest and penalty under Section 74 of the CGST Act 2017. The above tax due to Rs. 7,77,262/- along with interest due of Rs. 7,51,262/- (approximately calculated up to 31.05.2023) has to be paid as the tax payer has not claimed any eligible ITC in GSTR 3B returns filed." 6. When the registered person asserts that he is eligible for ITC by referring ....