2025 (4) TMI 235

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....For the Petitioner : Mr. I. Romeo Roy Alfred For the Respondents : Mr. J. K. Jayaselan Government Advocate ORDER This writ petition is filed challenging the assessment order passed by the second respondent on 30.04.2024, for the Assessment Year 2018-2019, which was subsequently confirmed by the rectification order passed by the second respondent on 22.01.2025. 2. The learned counsel fo....

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....nical mismatches in the GST system, which do not warrant the application of such a severe provision for ITC reversal, interest and penalties. Subsequent to the said impugned order, the petitioner filed a rectification application on 20.05.2024, seeking correction of the errors in the order. However, the second respondent unjustifiably rejected the rectification application on 22.01.2025 without pr....

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....ving an appeal remedy before the Deputy Commissioner (GST Appeal), Tirunelveli, under Section 107 of the GST Act, 2017, this writ petition is disposed of, with liberty to the petitioner to approach the appellate authority and raise all the grounds raised in this writ petition in the appeal. In the event, if any appeal is filed within a period of two weeks from the date of receipt of a copy of this....