2024 (7) TMI 372

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....otice issued to the petitioner in ASMT - 10 dated 07.01.2020 as also the intimation in DRC -01A as also the notice in DRC 01. The petitioner has replied to the same. 2. The case of the petitioner is that the petitioner had made wrong credit entry of Rs. 76,18,870/- during the month of April, 2019 instead of Rs. 38,09,435/-. It is submitted that the mistake was rectified by the petitioner in the returns filed by the petitioner in GSTR 3B for the month of May, 2019. Thus, it is submitted that the discrepancy, if any, stood rectified. 3. The learned counsel for the petitioner would draw attention to the fact that there was sufficient balance of ITC of IGST during the month of May, 2019 for a sum of Rs. 16,20,059/- and therefore, the tax ....

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.... +3,42,933" 6. Defending the impugned order, the learned Additional Government Pleader for the respondent would submit that the impugned order is dated 31.01.2020, whereas the present writ petition has been filed on 03.03.2021. It is therefore submitted that the writ petition is liable to be dismissed on account of laches, in view of the judgment of the Hon'ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited reported in 2020 SCC Online SC 440. 7. That apart, it is submitted that even otherwise, the appeal before the Appellate Commissioner would have been time barred on the date of filing of the present writ petition on 03.03.2021. It is therefore submitted t....

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..... The petitioner shall also be heard before fresh order is passed. 14. With the above liberty, the Writ Petition stands dismissed. No costs. Consequently, connected Miscellaneous Petition is closed. ============= Document 1 5. I submit that on further verification of the returns filed for the month of April 2019 to June 2019 as per the statement of the taxpayer he had wrongly availed Input Tax Credit of Rs. 38,09,435/- under IGST head which leads to the short payment of tax due. Sec. 42(6) of the TNGST ACT 2017 reads as The amount claimed as input tax credit that is found to in excess on account of duplication of claims shall be added to the output tax liability of the recipient in his return for the month in which....