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2024 (5) TMI 310 - MADRAS HIGH COURTValidity of assessment order - denial of input tax credit - demand of differential input tax - input tax credit based on the wrong GSTIN wrongly availed - HELD THAT:- As far as the denial of input tax credit is concerned, there appears to be discrepancy in the GST and the number given by the Supplier in the invoice raised by the Supplier on the petitioner. The petitioner can get suitable certificate from the supplier that the sale was indeed made to the petitioner. It is noticed that the petitioner had filed returns for the assessment year 2017-2018 on 30.04.2022, which is the belated returns filed by the petitioner. In the return that was filed belatedly by the petitioner, the petitioner has accepted the short payment declared as the taxable turnover and yet had failed to pay the tax in time. The petitioner paid the tax only on 04.06.2022 - There is an inordinate delay in payment admitted tax liability in the return that was filed on 30.04.2022 for the assessment year 2017-2018. The petitioner cannot take advantage of its own mistake and state that the petitioner is not liable to pay penalty on account of belated filing of returns in GSTR 9 on 30.04.2022. There is no merit in the submission of the learned counsel for the petitioner, inasmuch as tax was belatedly paid on 04.06.2022. The interest on belated payment of tax for the month of July, 2017, was remitted by the petitioner only on 27.12.2022. The payment was not within 30 days from the date of issuance of the Show Cause Notice dated 22.09.2022. The Show Cause Notice dated 22.09.2022 preceded an audit, issuance of audit report in GST ADT-02 on 19.08.2022 - the Writ Petition is not maintainable. It is therefore liable to be dismissed. The petitioner can give proper explanation for the discrepancy in the GST number and in the invoices raised by the supplier, namely Vinvent Chemilab Private Limited and Moorthy Industries - Petition dismissed.
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