2024 (8) TMI 699

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Madasamy For the Respondents : Mr. J.K. Jayaselan Government Advocate ORDER In this Writ Petition, the petitioner has challenged the impugned Assessment Order dated 12.02.2024 passed by the first respondent for the Assessment Year 2020-2021. 2. By the impugned order, the demand proposed in DRC - 01A dated 26.10.2023 and DRC 01 dated 15.11.2023 have been confirmed. 3. It is noticed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellate Commissioner under Section 107 of the respective GST Enactments. 7. Having considered the submissions made by the learned counsel for the petitioner and the learned Government Advocate for the respondents, it is noticed that the dispute arises on account of difference in the turnover in GSTR - 7 and GSTR - 3B. Perhaps, if the petitioner had responded to the notices that preceded the imp....