2024 (5) TMI 761

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....797C and GSTIN 33AJOPK7058F1Z1/2017-18 passed by the first Respondent and consequently to direct the first Respondent to provide an opportunity to the Petitioner to respond to the Show Cause Notice dated 22.09.2023 in Form GST DRC-01 and Annexure bearing Reference: ZD330923148130Q issued by the first Respondent. 2. The petitioner submits that he is engaged in the business of procuring and distributing "Rich & Roy" sweets and snacks to retail outlets and running the business in the name and style of M/s.Dhanalakshmi Agencies. Due registration was obtained under the Provisions of the Tamil Nadu Goods and Services Tax Act, 2017 vide GSTIN 33AJOPK7058F1Z1. 3. On 04.03.2024, he received a letter dated 29.02.2024 from the second respondent ....

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....050801506 under business/trade name M/s.Dhanalakshmi Agencies bearing reference to attachment order passed by Commercial Tax Department Order dated 04.03.2024 containing GST Ref.No.33AJOPK7058F1Z/2023. 6. It is the specific contention of the petitioner that some inadvertent errors were committed while filing monthly GSTR-3B returns during 2017- 18 wherein ITC available on tax paid on inward supplies were mistakenly reported under the column ITC available on "Inward supplies liable to reverse charge". 7. It is also the specific contention of the petitioner that he had only procured supplies from one registered person namely Rich Roy Sweets and Snacks having GSTIN: 33AVCPB6025H1Z5 for retail distribution of sweets and snacks. It is also....