2024 (10) TMI 547

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....>W. P. (MD)No. 21684 of 2024 And W. M. P(MD). No. 18317 of 2024 - -<br>GST<br>Honourable Mr. Justice Mohammed Shaffiq For the Petitioner : Mr. B. Rooban For the Respondents : Mr. R. Suresh Kumar Additional Government Pleader ORDER The present Writ Petition is filed challenging the impugned order dated 30.07.2024 on the premise that the petitioner&#39;s claim of Input Tax Credit has bee....

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.... of the information furnished in the returns under various heads and also the information furnished in GSTR-1, GSTR-2A, GSTR-3B, EWB and other records revealed that the petitioner had not declared the correct tax liability while filing the annual returns found in GSTR-09, to which the petitioner responded by filing his reply on 14.06.2024, inter alia submitted that the Input Tax Credit has been in....

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....g order and thus suffers from violation of principles of natural justice. 4. To the contrary, it was submitted by the learned Additional Government Pleader that the order is an appealable order and in any view the respondents can also invoke Section 161 of the GST Act to enable them to rectify the error apparent on the record. 5. This Court is of the view that there is merit in the submissio....