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TMI Blog2024 (8) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry in Form GST DRC 3B, while filing the Income Tax Credit in Serial No.4.A. (3) instead of Serial No.4.A.(5), as a result of which, the aforesaid credit of Rs. 15,386.37/- each towards the Central Tax and State Tax availed as Income Tax Credit, is sought to be denied. HELD THAT:- This Court is not really concerned with the correctness of the decision in the impugned order. However, the Court is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice C. Saravanan For the Petitioner : Mr. M. Sudalai Muthu For the Respondents : Mr. R. Suresh Kumar Additional Government Pleader ORDER Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents. 2. The petitioner has challenged the impugned order passed by the respondent on 23.12.2023 bearing reference No. GSTIN 33BAQPR9712P1ZS for the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017. 5. It is noticed that the petitioner has already filed a reply to the show cause notice that preceded the impugned order issued by the first respondent. 6. This Court is not really concerned with the correctness of the decision in the impugned order. However, the Court is only concerned with the decision making process. The petitioner has an alternative remedy to file an Appeal before the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of receipt of a copy of this order. If the petitioner will comply with the requirements under Section 107 of TNGST Act, 2017, the second respondent shall entertain the Appeal and dispose of the same on merits and in accordance with law within three months thereafter. 11. Since the petitioner is entitled to all legal defence that are available, the second respondent while passing the orders on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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