2024 (8) TMI 380

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.... the Petitioner : Mr. Raja. Karthikeyan For the Respondent : Mr. R. Suresh Kumar Additional Government Pleader ORDER Heard learned counsel for the petitioner and learned Additional Government Pleader for the respondent. 2. The petitioner is before this Court against the impugned order dated 28.06.2023 passed under Section 73(9) of the TNGST Act, 2017 for the assessment year 2017-18 bea....

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....ner is not liable to pay the tax amount as detailed below: Discrepancies Noticed Tax Turnover difference CGST SGST CESS 245081.77 245081.77 1462180.00 7. It is submitted that the discrepancy is purely on account of the mismatch between the information in GSTR 1 and GSTR 3B. It is further submitted that the tax liability is arisen during the initial years of after the ....

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.... the Hon'ble Supreme Court in the case of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur and others reported in (2008) 3 SCC 70 and submitted that this Writ Petition is liable to be dismissed. 11. Having considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent, the Court is of the view that....