2024 (3) TMI 547

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondents : Mr.A.Baskaran, Additional Government Pleader ORDER The petitioner is a dealer of plywood and he has registered under the GST Act. The petitioner has filed this writ petition as against the assessment order dated 29.12.2023. By the impugned assessment order dated 29.12.2023, the respondent has fixed the liability to the tune of Rs.3,16,79,698/- on the head of IGST and interest of R....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....id inward supply. 3. The petitioner claims that he has paid the tax amount and he has also enclosed the Bank Statement. However, the respondent has passed an order treating the entire purchase value of sundry credit as tax liability, instead of deducting the ITC Tax element involved on the sundry creditors. According to him, the total sundry credit as per the IT returns is Rs.3,14,65,707/- and th....