2025 (11) TMI 246

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.... B. Mitra For the Respondent : Mrs. P. Selvi Government Advocate ORDER The Writ Petition is taken up for final hearing at the time of admission after hearing the learned counsel for the Petitioner and learned Government Advocate for the respondents. 2. In this Writ Petition, the Petitioner has challenged the impugned order dated 01-08-2024 passed for the tax period 2019-2020. By the af....

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....erence between GSTR-3B and GSTR-2A and on the account of defect number 3, i.e., E-way bill verification, tax has been confirmed as detailed below. Total abstract of demand proposed:- ISSUE TAX INTEREST PENALTY CGST SGST IGST CGST SGST IGST CGST SGST IGST 1 GSTR-3B Vs GSTR-2A 0 0 1,17,980.02 0 0 110309 0 0 11798 1 ....

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.... Commissioner of Central Excise, Jamshedpur and others, (2008) 3 SCC 70 and in Commissioner of Customs and Central Excise Vs. Hongo India Private Limited and another, (2009) 5 SCC 791 and also in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited, 2020 SCC Online SC 440. 6. Having considered the submissions made by the learned counsel for the....