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BRIGHT POWER PROJECTS INDIA PVT. LTD. vs. THE ASSISTANT COMMISSIONER (ST) (FAC) & OTHERS
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

Adithya Reddy

Res. Counsel

G.nanmaran

Petitioner / Applicant	BRIGHT POWER PROJECTS INDIA PVT. LTD.
Respondent	THE ASSISTANT COMMISSIONER (ST) (FAC) & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Aug 13, 2024
Order No.	W. P. No. 22357 of 2024 And W. M. P Nos. 24346 and 24350 of 2024
Citation	2024(8) TAXREPLY 10680
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ORDER
ORDER The present Writ Petition is filed for the issuance of a Writ of Certiorari, to call for the records of the first respondent order dated 29.12.2023 in Ref.No.ZD331223253373R and consequential recovery notice in Roc.369/A1/2024, dated 17.05.2024 issued by the second respondent to the third respondent and to quash the same as it has been in violation of principles of natural justice. 2. The allegation was that pertaining to difference in GSTR 2A and GSTR 3B and that the petitioner has violated the provision of Section 16 of the TNGST/CGST Act, 2017. It is submitted that the Hon'ble Kerala High Court in the case of M/s.Diya Agencies Vs. State Tax Officer in W.P.(C) 29769 of 2023, dated 12.09.2023, it was held the difference between GSTR 2A and GSTR 3B should not be the sole basis for denial of the claim for ITC when there is evidence on record to prove that the claim of ITC is bona fide and genuine. 3. It is the further case of the pe....