2024 (10) TMI 1609

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....ated:- 19-10-2024<br>W. P. Nos. 18487, 18493, 18497, 18500, 18503, 14093, 14097 & 14101 of 2024 & W. M. P. Nos. 20266, 20267, 20272, 20273, 20276, 20277, 20280, 20282, 20283, 20284, 15280, 15281, 15286, 15287, 15293 & 15294 of 2024 - -<br>GST<br>Hon&#39;ble Mr. Justice Krishnan Ramasamy For the Petitioner in all Petitions : Ms. S.P. Harini For the Respondent in all Petitions : Ms. K. Vasanth....

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....t that the main allegations put forth against the petitioner were with regard to bill trading and mismatch of GSTR-3B and GSTR-2A. After perusal of reply filed by the petitioner, the respondent had dropped proceedings with regard to the aspect of bill trading. 4. As far as the mismatch of GSTR-3B and GSTR-2A is concerned, he would submit that there was an error crept while filing the Form GSTR-....

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....ord. 7. In the cases on hand, initially the respondent had issued show cause notices mainly on two allegations viz., bill trading and mismatch occurred in GSTR-3B and GSTR-2A. After perusal of reply filed by the petitioner, the proceedings were dropped by the respondent only on the aspect of bill trading. Thereafter, the four assessment orders dated 19.12.2023 came to be passed by the responden....

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....y the respondent pertaining to the Assessment Years 2017-18, 2018-19, 2019-20 and 2020-21 are set aside and the matters are remanded to the 1st respondent/The State Tax Officer for fresh consideration on condition that the petitioner shall pay 10% of disputed tax amount to the respondent, in each assessment order, within a period of four weeks from today (19.10.2024) and the setting aside of the i....