9911796707
TMI Blog2023 (10) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... Form GSTR-1 and Form GSTR-3B - HELD THAT:- The discrepancy appears to arises on account of the amount deducted by the deductor and declared in Form GSTR-7 which requires to be explained by the petitioner. The Court is of the view, the petitioner therefore deserves a fair chance as admittedly there appears to be a discrepancy in the turn over pointed out in Form GST ASMT-10 dated 21.03.2022. an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... half of the respondent. 2. The petitioner is aggrieved by the impugned Assessment Order bearing Ref.No.ZD330523028142Y dated 08.05.2023. 3. The impugned Assessment Order has preceded the following notices:- (i) Notice in Form GST ASMT-10 dated 21.03.2022. (ii) Notice in Form GST DRC-01A dated 19.08.2022. (iii) Notice in Form GST DRC-01 dated 27.10.2022. 4. The petitioner has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s there is a proper communication of notices in accordance with Section 169 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. 7. The learned Additional Government Pleader would further submit that the petitioner be allowed to work out its remedy before the Appellate Authority under Section 107 of the TNGST Act, 2017. 8. That apart, it is submitted that the notices in Form GST DRC-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etails in Form GSTR-1 and Form GSTR-3B. The discrepancy appears to arises on account of the amount deducted by the deductor and declared in Form GSTR-7 which requires to be explained by the petitioner. 12. Court is of the view, the petitioner therefore deserves a fair chance as admittedly there appears to be a discrepancy in the turn over pointed out in Form GST ASMT-10 dated 21.03.2022. and in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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