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TMI Blog2023 (10) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. Considering the fact that the issue may involve disputed questions of fact, Court is inclined to dispose this writ petition at the time of admission, by directing the petitioner to file a statutory appeal before the Appellate Authority against the impugned Assessment Order dated 21.01.2023 passed by the first respondent within a period of thirty days from the date of receipt of a copy of this order. Petition disposed off. - Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.Adithya Reddy For the Respondents : Mrs.E.Ranganayaki Special Government Pleader ORDER Mrs.E.Ranganayaki, learned Special Government Pleader takes notice on behalf of the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -- 2088318 187945 187945 0 0 Lesser reported in 3-B than the GSTR-1 -- (-)2305428 (-)207492 (-)207492 0 0 For the above said discrepancies the DRC-01A intimation notice under section 74 of the GST Act was issued to the tax payer on 17.03.2022. But they had not replied. Hence the Show Cause Notice in FORM GST DRC-01 under section 74(3) was issued on the tax payer on 14.07.2022. But the tax payer has not responded the notice. In view of the above facts and circumstances I hereby confirm the above said proposal for the year 2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er being accessed by the petitioner as the petitioner has taken employment in a private concern. 8. There is no scope for interfering with the impugned Assessment Order. 9. The petitioner ought to have filed an appeal against the impugned Assessment Order dated 21.01.2023 within the period prescribed under Section 107 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. 10. Considering the fact that the issue may involve disputed questions of fact, Court is inclined to dispose this writ petition at the time of admission, by directing the petitioner to file a statutory appeal before the Appellate Authority against the impugned Assessment Order dated 21.01.2023 passed by the first respondent within a period of thirty days from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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