2025 (8) TMI 782
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....>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. R. Ananth For the Respondents : Mr. R. Suresh Kumar Additional Government Pleader ORDER The petitioner is before this Court challenging the Assessment Order dated 30.08.2024 and the consequential order passed on 07.03.2025 under Section 161 of the TNGST/CGST Act, 2017, whereby the application for rectification of a mi....
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....nt under Section 161 of the TNGST/CGST Act, 2017, found fault with the petitioner on the ground that discrepancies were observed based on the statutory returns filed by the petitioner and the input tax credit (ITC) data available from the seller's GSTR-1, which is reflected in GSTR-2A and auto-populated on the petitioner's dashboard. 5. The order further records that the correctness of ....


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