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TMI Blog2024 (10) TMI 1602X X X X Extracts X X X X X X X X Extracts X X X X ..... asekaran For the Respondent : Mr. R. Sureshkumar Additional Government Pleader ORDER The present Writ Petition is filed challenging the impugned order dated 21.05.2024 for the assessment year 2019-2020. 2. It is submitted by the learned counsel for the petitioner that earlier, the petitioner herein filed a Writ Petition before this Court in W.P.(MD).No.23261 of 2023 challenging the proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e explanation submitted by the petitioner and pass a speaking order, the respondent has proceeded to pass a non-speaking order by merely extracting the reply of the petitioner, without any discussion as to the objections put forth by the petitioner. 4. As regards the defects stated in the impugned order, the learned counsel for the petitioner made the following submissions: a) Input mismatch of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of taxable supply is below Rs. 50,000/-, which was thereafter increased to Rs. 1,00,000/-. It was thus submitted that in respect of such supplies, where the taxable value is below Rs. 50,000/- or Rs. 1,00,000/-, e-way bills were not generated, which resulted in the alleged discrepancy. The above explanation was not dealt with by the respondent in the impugned order. c) Similarly proposal w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fice ITC claim and elucidate that the taxpayer claimed excess ITC for IGST Rs. 865, CGST Rs. 331141, SGST Rs. 331141. Hence, this defect is confirmed. Defect No.2 and 3: The tax payer reply not accepted. Hence, this defect is confirmed." 5. The objections of the petitioner have not been dealt with by the respondent while passing the impugned order, the impugned order suffers from the vice of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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