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T. SELVAM vs. THE STATE TAX OFFICER-4, TRICHY.
(Madras High Court)

Hon'ble Judges:

VIVEK KUMAR SINGH
Pet. Counsel
N. Sudalai Muthu
Res. Counsel
J.k. Jayaselan

Petitioner / Applicant

T. SELVAM

Respondent THE STATE TAX OFFICER-4, TRICHY.
Court Madras High Court
State

Tamilnadu

Date Apr 24, 2025
Order No.

W. P. (MD)No. 11122 of 2025 And W. M. P. (MD)No. 8290 of 2025

Citation

2025(4) TAXREPLY 13071
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ORDER

ORDER This Writ Petition is filed challenging the impugned assessment order dated 20.09.2024, passed by the respondent under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017, for the assessment year 2022–2023. 2. With the consent of both sides, this Writ Petition is taken up for final disposal at the admission stage itself. 3. The learned counsel for the petitioner submits that the impugned assessment order dated 20.09.2024 has been passed based on mismatches in ITR 26(AS), Input Tax Credit (ITC) in GSTR-2A, and ITC reversal on account of credit notes received. The learned counsel further submits that when the assessment itself is improper, the consequential interest and the imposition of a 100% penalty are unwarranted. Accordingly, the petitioner prays for the quashing of the assessment order. 4. Mr.J.K.Jayaselan, learned Government Advocate appearing for the respondent, submits that pursuant to the inspection conducted on 11.10.2023 to 13.10.2023....

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