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2024 (3) TMI 903
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....7933, 7934, 7939, 7940, 7946 & 7948 of 2024 - -<br>GST<br>Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.K.A.Parthasarathy, Mr.N.Chandirasekar for Mr.N.Prasad For the Respondent : Mr.V.Prashanth Kiran, Govt. Adv.(T) COMMON ORDER Assessment orders in respect of five distinct assessment periods are challenged primarily on the ground of breach of principles of nat....
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.... to prescribe the procedure for dealing with cases relating to mismatch between the above mentioned returns. Learned counsel contends that such Circular envisages the conduct of an enquiry by the assessing officer and that the tax payer is entitled to submit a certificate either from the supplier or from the Chartered Accountant depending on the quantum of discrepancy. Learned counsel further subm....
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....n record disclose that the liability pertains to alleged mismatch between the GSTR 3B returns of the petitioner and the auto-populated GSTR 2A returns. In recognition of difficulties faced in this regard, Circular No.183 was issued. The petitioner has also placed on record a certificate from the Chartered Accountant with regard to the reason for disparity between the above mentioned returns. Altho....