2024 (7) TMI 736

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....Respondent : Mr. J.K. Jayaselan Government Advocate ORDER Heard learned counsel for the petitioner and learned Government Advocate for the respondent. 2. The petitioner is before this Court against the impugned order dated 28.12.2023 passed by the respondent imposing the tax due from the petitioner on account of different in the Return filed by the petitioner in GSTR-3B and the auto populated I....

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....a sum of Rs. 8,78,124/- (Rs. 2,62,680/- + Rs. 6,15,444/-) has been recovered by the respondent on 12.04.2024 towards IGST. 8. Having considered the submissions made by the learned counsel for the petitioner and the learned Government Advocate for the respondent and considering the fact that there is no scope for auto population of the Input Tax Credit on IGST, the Court is inclined to come to res....