2024 (6) TMI 550

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....spondent : Mr. J.K. Jayaselan Government Advocate ORDER The petitioner is before this Court in these Writ Petitions against the impugned assessment orders, dated 22.06.2023 passed by the respondent for the assessment years 2017-18, 2018-19 and 2019-20. 2. It is the case of the petitioner that the petitioner's mother namely, D.Parvatham, was proprietrix of M/s.Parvathaa Exports and that she ....

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....t, 2017 in GST DRC-13. 5. The learned counsel for the petitioner further submitted that the dispute is raised on account of the mismatch between the regular returns filed by the petitioner in GSTR 01 and the returns filed in GSTR 3B and also the information captured in GSTR 3B Return and the Auto-Populated Credit in GSTR 2A. It is submitted by the petitioner that if the respondent gives an opport....

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....m of the view that it is not open for the petitioner to state that the petitioner can wash away the liability incurred by the petitioner's mother, particularly, in the light of Section 93 of the TNGST Act, 2017. However, the facts remain that the impugned orders have been passed after the petitioner's mother died on 13.05.2023 and thus, the respondent was unaware of the same and proceeded ....