2024 (11) TMI 869

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....ramkumar For the Respondents : Mr. Prashanth Kiran, Government Advocate. ORDER The present writ petition is filed challenging the impugned order passed by the second respondent dated 24.11.2023 and the consequential rectification order dated 08.05.2024 relating to the assessment year 2018-19. 2. The petitioner is engaged in the trading business of wire, rods, tubes, plates, electrodes and simi....

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.... proceedings dated 08.05.2024 inasmuch as there were certain discrepancies between GSTR-3B and GSTR- 2A/GSTR-2B and the import data received from ICEGATE which was not taken into account during the passing of the original order of assessment. After putting the petitioner on notice, a rectification order was made resulting in a reduction of the tax liability. The petitioner had thereafter filed ano....

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....d with an opportunity, they would be able to explain the alleged discrepancies between GSTR-3B and GSTR-2A/GSTR-2B. 6. The learned counsel for the petitioner would place reliance upon the recent judgment of this Court in the case of M/s.K.Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST & Central Excise in W.P.(MD)No.11924 of 2024 dated 10.06.2024. It was further submitted tha....