2025 (8) TMI 783

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....he Respondent : Mr. R. Suresh Kumar Additional Government Pleader ORDER Mr.R.Suresh Kumar, learned Additional Government Pleader takes notice for the respondent. 2.The writ petition has been filed challenging the impugned assessment order passed by the first respondent bearing Ref.No.GSTIN 33CPTPM3703G1ZU/2020-21, dated 15/02/2025, and for a consequential direction to the respondent to pa....

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....ta is captured in GSTR 3B but not in GSTR 2A, as there is no supplier independent of the petitioner, as the petitioner is an Importer. 6.Prima facie, the petitioner appears to have made out a case for interference. That apart, it is noticed that part of the amount has already been recovered pursuant to the impugned order and that the petitioner deserves to fresh opportunity. 7.Consequently, ....

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....in Xavier Timber Vs. State Tax Officer reported in (2024) 164 taxmann.com425 (Madras), wherein it para Nos.8 to 10, it has been stated as under:- "8.Having considered the submissions made by the learned counsel for the petitioner and the learned Government Advocate for the respondent and considering the fact that there is no scope for auto population of the Input Tax Credit on IGST, the C....