2025 (11) TMI 355

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....P NO. 6547 OF 2025, WMP NO. 6548 OF 2025, WMP NO. 6550 OF 2025, WMP NO. 6552 OF 2025, WMP NO. 6556 OF 2025, WMP NO. 6558 OF 2025, WMP NO. 6564 OF 2025, WMP NO. 6560 OF 2025, WP NO. 5970 OF 2025 - -<br>GST<br>Honourable Mr Justice C. Saravanan For the Petitioner : Mr. A.N.R. Jayaprathap For the Respondent : Mr. V. Prashanth Kiran Government Advocate COMMON ORDER By this Common Order, al....

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....rs vide orders dated 26.11.2024. The impugned proceedings are pursuant to an inspection held at the premises of the petitioner on 10.05.2024 when records were seized from the petitioner&#39;s premises. 5. The respondent has come to the conclusion that there is disproportionate inward supply as compared to the outward supply of the ready mix concrete. For this purpose the respondent has arrived ....

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....ence they have come to the conclusion that there was disproportionate inward supply as compared to the outward supply of Ready Mix Concrete. The respondent should have also obtained such informations, which are relevant that there was suppression in the outward supply by recording disproportionate inward supply in the manufacture of Ready Mix Concrete, which was recorded in the returns. 8. The ....

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....t there was suppression in the turnover in the returns in GSTR-1, GSTR-3B and GSTR-9C before proceeding to demand tax from the petitioner. 11. Be that as it may be, there could be a case for excess availing Input Tax Credit on the inputs to come to the conclusion that there is disproportionate inward supply as compared to the outward supply reflected in the returns. 12. Therefore, the case i....