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TMI Blog2025 (4) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner : Mr.S.Ramamurthy For the Respondent : Mr.J.K.Jayaselan Government Advocate ORDER This writ petition is filed challenging the assessment order passed by the respondent, dated 10.09.2024, for the Assessment Year 2018-2019. 2. The learned counsel for the petitioner submits that the impugned order is a non-speaking order, violating Section 75(6) of the GST Act, as it fails to address the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no demand for tax or input credit reversal by comparing Table 8A of Form GSTR-9 with Form GSTR-2A, as both refer to the same input tax credit available to the petitioner and not availed by it. 5. In support of his submissions, the learned counsel for the petitioner relied on the following judgments:- (i) S.S.Communications, Rep. by its Proprietor, Prem Ananth vs. The Deputy State Tax Officer - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) (GST Appeal), Madurai, under Section 107 of the GST Act, 2017. However, without invoking the appeal remedy, the petitioner has straightaway approached this Court. 7. Heard both sides. 8. Considering the submissions made by the learned counsel for the petitioner and the learned Government Advocate for the respondent and also considering the fact that the petitioner is having an appeal remedy be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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