2024 (8) TMI 830

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....both W.Ps. : Mr. Raja. Karthikeyan For the Respondent in both W.Ps. : Mr. J.K. Jayaselan Government Advocate COMMON ORDER Mr.J.K.Jayaselan, learned Government Advocate, takes notice for the respondent. 2. By this common order, these Writ Petitions are being disposed of, at the time of admission, after hearing the learned counsel for the petitioner and the learned Government Advocate fo....

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....ercial vehicle purchased for transportation of its staffs. However, the respondent has concluded that the petitioner has availed input tax credit. It is submitted that the credit was blocked and the same is evident from the returns. 6. It is submitted that merely because the credit was shown in the auto-populated returns in Form GSTR-2A ipso facto would not mean that input tax credit was availe....

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...., Jamshedpur and others, (2008) 3 SCC 70. 8. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Government Advocate for the respondent. 9. I am of the view that the petitioner may have a case to explain as far as the confirmation of demand vide Assessment Order dated 22.12.2023 for the Assessment Year 2017-2018 impugned in W.P.(MD) No.14443 of ....

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....4 of 2023 is concerned, there appears to be a nonapplication of mind. 12. Under these circumstances, the impugned Assessment Order dated 07.09.2023 is also set aside and the case is remitted back to the respondent subject to the petitioner paying 25% of the dispute tax from the Electronic Cash Ledger for the Assessment Year 2020-2021, within a period of 30 days from the date of receipt of a cop....