Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2025 (3) TMI 318

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... an For the Appellant : Mr. R.D. Ganesan For the Respondent : Mr. R. Suresh Kumar Additional Government Pleader JUDGMENT Heard both sides. 2.The case on hand pertains to the assessment year 2017-2018. The appellant is an assessee falling within the jurisdiction of the respondent. The respondent called upon the appellant to pay a sum of Rs. 52,35,236/- towards CGST and SGST. The appellant submi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aken up on the last occasion, we passed the following order: "The learned counsel appearing for the appellant states that the technical glitch suffered by the petitioner can be set right only by the GST council. It appears that the petitioner had already sent representation to the GST Council. Unless the GST council is made as a party before us, it is not possible for us to consider granting rel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eturn for the month of March 2017 were incorrectly displayed as Zero. The ITC claim as per the GSTR 3B and ITC auto populated as per the GSTR 2A for March 2018 are now displayed in the "Tax Liabilities and Comparison Statement" for the year 2017-18. I submit that if, the case is remanded to the assessing officer, a revised order will be passed based on the available records and the "Tax Liabil .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates