2024 (4) TMI 775

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.... P. Nos. 7800 and 7804 of 2024 - -<br>GST<br>Hon&#39;ble Mr.Justice C.Saravanan For the Petitioner : Mr.A.Chandrasekaran For the Respondents : Mr.M.Ashok Kumar, Central Governmemt Senior Standing Counsel for R1 and 2, Mr.R.Suresh Kumar, AGP for R3 to 5 ORDER The petitioner has challenged the impugned order dated 30.12.2023 bearing Ref. No.ZD33122382708B passed for the assessment year f....

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....smatch in GSTR3B vs GSTR2B/2A are noted below: Mismatch in availing of Input and GSTR-3B return and GSTR-2B/2A: On verification of Input Tax Credit availed in Form GSTR-3B returns with Form GSTR-2B/2A for the assessment year 2017-2018, it was noticed that you have availed/claimed excess Input Tax Credit to an extent of Rs. 393611-(CGST),Rs.393611/- (SGST) and Rs. 601204/- (IGST) ....

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.... along with the corresponding Interest amount. Hence it is construed that, you have no objection to the above proposal. Therefore Demand and Recovery action has been initiated u/s 73(1) of the TNGST Act / CGST Act 2017 as below: Defect 2017-2018 Tax due(R) Interest due (Rs) upto 30.12.2023 Penalty due (Rs) &nbsp; &nbsp; IGST CGST SGST IGST CGST SGST IGST ....

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....ner has not replied and therefore the impugned order is not liable to be quashed. 4. Considered the submissions of the learned counsel for the petitioner and the respondents. It is noticed that the impugned order is not a speaking order. It has also not considered the reply filed by the petitioner on 01.11.2023 which has been referred to in Item No.3 in the reference column to the impugned orde....