2025 (6) TMI 1661

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....hikeyan For the Respondent : Mr. J.K. Jayaseelan Govt. Advocate ORDER The petitioner has challenged the impugned assessment order on the file of respondent vide GSTIN.33BOOPS9469G1Z5/2020-21 dated 02.01.2024 as long after it was passed. 2. This writ petition is filed beyond the statutory period prescribed under Section 117 of the TNGST Act. In the impugned assessment order, the respond....

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....matching between the reported turnover in GSTR 1 and GSTR 3B for a sum of Rs.16,44,168.80. As a result of which, the petitioner has paid a lesser tax as detailed below:   Taxable turnover IGST CGST SGST Reported in GSTR 1 (Excess) 50,26,373.80 0 1,25,659.57 1,25,659.57 Reported in GSTR-3B 33,82,205 0 85,693 85,693 DIFFERENCE 16,44,168.80 0....