2024 (7) TMI 163

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....br>GST<br>HONOURABLE MR. JUSTICE SENTHILKUMAR RAMAMOORTHY For Petitioner : Mr. K.A. Parthasarathy Mr. N. Chandirasekar for Mr. N. Prasad For Respondents : Mr.V.Prashanth Kiran, Govt. Adv.(T) for R1 COMMON ORDER Assessment orders in respect of two distinct assessment periods are challenged primarily on the ground of breach of principles of natural justice. 2. The petitioner is a part....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lating 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 taxpayer is entitled to submit a certificate either from the supplier or from the Chartered Accountant depending on the quantum of discrepancy. Learned counsel further submits that even a detailed show cause notice was not iss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eged 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. Although the petitioner did not respond to the notices a....