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K.V. AUTOMOBILES vs. THE ASSISTANT COMMISSIONER (ST) , PUDUKOTTAI.
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

A. Satheesh Murugan

Res. Counsel

R. Suresh Kumar

Petitioner / Applicant	K.V. AUTOMOBILES
Respondent	THE ASSISTANT COMMISSIONER (ST) , PUDUKOTTAI.
Court	Madras High Court
State	Tamilnadu
Date	Jun 21, 2024
Order No.	W. P. (MD) No. 13147 of 2024 And W. M. P. (MD) Nos. 10650 & 10651 of 2024
Citation	2024(6) TAXREPLY 10005
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ORDER
ORDER Heard learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 2. The petitioner is aggrieved by the impugned order dated 26.04.2024 bearing reference in GST/33AAJFK6812H1ZE for the assessment year 2018-19. The impugned order precedes the notices in Form GST DRC 01 dated 27.12.2023. 3. The case of the petitioner is that the petitioner is a small scale operator and the demand that has been confirmed in the impugned order arises on account of the discrepancies between the amount of the credit reflected in Form GSTR 2A, which is auto populated Input Tax Credit and the Returns filed by the petitioner in Form GST DRC 3B. 4. The above submission is opposed by the learned Government Advocate for the respondent, on the ground that the petitioner has an alternate remedy by way of filing an appeal before the Appellate Officer/Deputy Commissioner (ST) (Appeals), Trichy. Hence, this Writ Petition is liable to be dismissed. 5.....