2024 (7) TMI 611

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....Petitioner : Mr. A. Chandrasekaran For the Respondent : Mr. R. Nandhakumar Senior Panel Counsel Assisted by Ms. S. Ragaventhre Junior Standing Counsel ORDER In this Writ Petition, the petitioner has challenged the impugned Order-In-Original No.01/2022 dated 13.12.2022 passed by the respondent for the Assessment Year 2017-2018 which preceded the Notice in Form GST ASMT-10 dated 28.04.2022 and th....

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....re difference between the ITC claimed in FORM GSTR-3B and that available in FORM GSTR 2A of the registered person in respect of a supplier for the said financial year exceeds Rs 5 lakh, the proper officer shall ask the registered person to produce a certificate for the concerned supplier from the Chartered Accountant (CA) or the Cost Accountant (CMA), certifying that supplies in respect of the sai....

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....ade by him to the said registered person and the tax on said supplies has been paid by the said supplier in his return in FORM GSTR 3B. .... 6. These instructions will apply only to the ongoing proceedings in scrutiny/audit/ investigation, etc. for FY 2017-18 and 2018-19 and not to the completed proceedings. However, these instructions will apply in those cases for FY 2017-18 and 2018-19 where....

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....Medical Agencies Vs. The Superintendent of CGST & Central Excise, Thiruparankundram Range, Madurai -I Division 02.03.2023 4. In view of the same, this Writ Petition is disposed of by setting aside the impugned order and the case is remitted back to the respondent to pass suitable orders by applying the Circular to the facts of the case as well although the Circular states that it is applicable o....