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R.S.K. AGENCY vs. THE DEPUTY STATE TAX OFFICER- 2, TENKASI.
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

Raja.karthikeyan

Res. Counsel

R.suresh Kumar

Petitioner / Applicant	R.S.K. AGENCY
Respondent	THE DEPUTY STATE TAX OFFICER- 2, TENKASI.
Court	Madras High Court
State	Tamilnadu
Date	Jun 24, 2024
Order No.	W. P. (MD) No. 13477 of 2024 And W. M. P. (MD) Nos. 11890 & 11891 of 2024
Citation	2024(6) TAXREPLY 10008
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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 21.09.2023 bearing reference in GSTIN:33IJXPS4295D1ZF/2017-18 for the assessment year 2017-18. 3. It is the case of the petitioner that although the petitioner had replied ASMT-10 dated 31.10.2022 vide reply dated-nil, the petitioner failed to reply to rest of the notices that preceded the impugned order. 4. The case of the petitioner is that the petitioner is a small time dealer and the demand that has been confirmed in the impugned order arises belatedly on account of the discrepancies between the amount of the credit reflected in Form GSTR 2A, in which, auto populated Input Tax Credit is reflected and the Returns filed by the petitioner in Form GSTR 3B. 5. It is submitted that the petitioner has sufficient records to substantiate that the petitioner has correctly availed Input Tax ....