2024 (8) TMI 769

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....M. P. Nos. 21636, 21637, 21638, 21639, 21647, 21649, 21651 and 21652 of 2024 - -<br>GST<br>Honourable Mr. Justice Krishnan Ramasamy For the Petitioner in all W.Ps. : Mr. C.Derrick Sam For the Respondent in all W.Ps. : Mr.C.Harsha Raj Additional Government Pleader (Tax) COMMON ORDER These Writ Petitions are filed challenging the impugned orders passed by the Assessing Authority. 2. T....

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....d debited the input tax credit of Rs. 28,00,317/- on 14.07.2022. Therefore, he would submit that the petitioner is not in a position to pay any amount in respect of the assessment year 2021-22. Therefore, he requested for waiver of the entire amount since the petitioner has filed his reply and the same was not considered by the respondent before issuing DRC-01A show cause notice. Hence, the learne....

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....al Government Pleader for the respondents and perused the materials placed before this Court. 5. Since all the notices were uploaded in the portal and the petitioner has not noticed the same, the RC was cancelled by the respondent on 11.07.2023 due to the reason that the petitioner discontinued the business. In this circumstance, the assessment orders pertaining to the years 2018-19, 2019- 20 a....