2025 (5) TMI 1722

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....P NO. 6247 OF 2025 - -<br>GST<br>Honourable Mr Justice Krishnan Ramasamy For the Petitioner(s) : Mr. P. Bhuvanesh For the Respondent(s) : Mr. T.N.C.Kaushik, Additional Government Pleader (Tax) ORDER Challenging the impugned order dated 24.08.2024 and also the consequential rejection order dated 03.02.2025 passed by the respondent relating to the assessment year 2019-20, the petitioner ....

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.... 21.05.2025, for which, the petitioner had submitted its reply on 20.06.2024 along with documentary evidence to support their claim. However, the respondent/assessing authority, finding that the petitioner filed their reply on 20.06.2024 without supporting documents to substantiate their claims, passed the order dated 24.08.2024, confirming the proposal. Aggrieved by the same, the petitioner filed....

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.... comparison statement was also enclosed in the reply and the same was not looked into by the Assessing Officer while passing the order. The said orders of the respondent/Assessing Authority are under challenge in this Writ Petition. 4. Mr.T.N.C.Kaushik, learned Additional Government Pleader appearing for the respondent would submit that in the present case, while filing returns in GSTR-1 for th....

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....e month of March 2019, the petitioner inadvertently/wrongly made double entries. According to the petitioner, he made correction while filing returns in GSTR-3 for the month of March 2019. Further, the learned counsel for the petitioner contented that while filing returns in GSTR-1 for the month of April 2019, again the said error was rectified. To substantiate this aspect of making amendment in G....