2024 (4) TMI 775

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....-<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 for the tax period between July 2017 to Ma....

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....iling 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) thereby reduced the output tax payment as detailed below: Tax period ITC cla....

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....en 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 CGST SGST &nbsp; &nbsp; Deliberately left blank &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; It is further submitted that the demand has been confirmed during the statutory period of....