2024 (8) TMI 1258

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondent : Mr.R.Suresh Kumar Additional Government Pleader ORDER The present writ petition has been filed challenging the impugned order, dated 05.06.2023, whereby the petitioner was subjected to assessment under Section 74 of the TNGST Act, 2017 on the premise that there is mismatch between GSTR-1 and GSTR-3B. 2. The impugned order of assessment also provides a table indicating the issuance....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s, which is sine qua non for invoking Section 74 of the GST Act. I do not propose to examine the merits as it requires enquiry into disputed questions of fact. 4. Taking into account the fact that the entire taxes and penalty has been remitted and the petitioner has been unable to put-forth his objection, this Court is of the view that the petitioner may be granted one final opportunity, which wa....