9911796707
TMI Blog2023 (10) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... supplier - issuance of bogus tax invoices - specific case of the petitioner is that the petitioner has responded to the notice and it has been found in the Web Portal. HELD THAT:- The petitioner appears to have tax invoices and other collateral evidence to substantiate that the supplier namely, Tvl. Sree Mangalmoorthi Starch Industries, 1st Floor, H-19, Periyar Nagar, Erode 638 009 had indeed supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.02.2023 passed under Section 74 of the TNGST Act, 2017. The petitioner was issued with a notice in DRC-01 on 29.10.2022 and thereafter a notice in GST DRC-01, dated 08.12.2022. The petitioner has responded to the same on 10.11.2022, which has culminated in the impugned order. The petitioner's electronic credit ledger was blocked earlier under Rule 86-A(1) of the TNGST Rules, 2017 on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner may be given one opportunity to re-explain the case afresh. That apart, it is submitted that the petitioner has also filed an application under Section 161 of the TNGST Act, 2017 for rectification of the order dated 10.02.2023 on 08.03.2023. 6. The learned Government Advocate for the respondent on the other hand would submit that there is no merits in this writ petition, as the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation Application under Section 161 of the TNGST Act, 2017 dated 08.03.2023. 9. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Government Advocate for the respondent. 10. The petitioner appears to have tax invoices and other collateral evidence to substantiate that the supplier namely, Tvl. Sree Mangalmoorthi Starch Industries, 1st Floor, H-19, P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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