2024 (10) TMI 1609

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 18487, 18493, 18497, 18500, 18503, 14093, 14097 & 14101 of 2024 & W. M. P. Nos. 20266, 20267, 20272, 20273, 20276, 20277, 20280, 20282, 20283, 20284, 15280, 15281, 15286, 15287, 15293 & 15294 of 2024 - -
GST
Hon'ble Mr. Justice Krishnan Ramasamy For the Petitioner in all Petitions : Ms. S.P. Harini For the Respondent in all Petitions : Ms. K. Vasanthamala, Government Advocate for R1 C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t the petitioner were with regard to bill trading and mismatch of GSTR-3B and GSTR-2A. After perusal of reply filed by the petitioner, the respondent had dropped proceedings with regard to the aspect of bill trading. 4. As far as the mismatch of GSTR-3B and GSTR-2A is concerned, he would submit that there was an error crept while filing the Form GSTR-3B. In this regard, a certificate was also obt .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ndent had issued show cause notices mainly on two allegations viz., bill trading and mismatch occurred in GSTR-3B and GSTR-2A. After perusal of reply filed by the petitioner, the proceedings were dropped by the respondent only on the aspect of bill trading. Thereafter, the four assessment orders dated 19.12.2023 came to be passed by the respondent pertaining to the Assessment Years 2017-18, 2018-1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2018-19, 2019-20 and 2020-21 are set aside and the matters are remanded to the 1st respondent/The State Tax Officer for fresh consideration on condition that the petitioner shall pay 10% of disputed tax amount to the respondent, in each assessment order, within a period of four weeks from today (19.10.2024) and the setting aside of the impugned orders will take effect from the date of payment of t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er and hence, it is quashed. As a sequel, the 1st respondent is directed to instruct the respective banks to release the attachment and defreeze the bank account of the petitioner, immediately upon the production of proof with regard to the payment of 10% of the disputed tax amount by the petitioner as stated above. 9. With the above directions, this writ petition is disposed of. No costs. Conseq .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X