2024 (11) TMI 869

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.... For the Petitioner : Mr. P. Vikramkumar 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 wir....

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....oto rectification made by the respondent vide 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 liabi....

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.... the petitioner that if the petitioner is provided 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 ....

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....ed as show cause notice and the petitioner shall submit its objections within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. If....