2025 (1) TMI 43

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.... 4-9-2024<br>W. P. (MD). No. 20649 of 2024 and W. M. P. (MD). Nos. 17505 and 17508 of 2024 - -<br>GST<br>THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ For the Petitioner : Mr.Shanmugam Rajasekar For the Respondents : Mr.R.Sureshkumar Additional Government Pleader ORDER The present Writ Petition is filed challenging the impugned proceedings in Form GST DRC-07 dated 29.04.2024 along with detai....

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....extracted hereunder: "On scrutiny of returns Tvl.V.G.SENTHILKUMAR, CONTRACTOR (GSTN: 33BCXPS5022A1ZO), GSTR-3B filed for the Assessment Year 2018-2019 compared with GSTR-7 filed for the same period Difference amount found. Hence notice issued as per the reference 2nd cited. As per the reference 3rd cited the Taxpayer filed reply and stated that they had paid (SGST Rs. 1365857/- + CGST: Rs 136585....

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....STR-7 and GSTR-3B. It is submitted by the learned counsel for the petitioner that originally, the amount of Rs.1,14,22,800/- shown in the ASMT-10 notice dated 09.12.2021, has been enhanced to Rs.2,26,89,957/- in GSTR-7 vis-a-vis Rs.6,00,000/- in GSTR-3B resulting in a difference/enhancement of Rs.2,20,89,957/-. It is further submitted that the basis for the above enhancement has not been disclosed....

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....s issued before the assessment was made. 6. The learned Additional Government Pleader appearing for the respondents initially submitted that the petitioner having failed to submit its reply cannot be heard to question the order of assessment. However, to a pointed question as to how the assessing authority had come up with the enhanced figures / demand in respect of the very same discrepancies wh....