ORDER

Mr.C.Harsha Raj, learned Additional Government Pleader takes notice for the first respondent.

2. With the consent of both sides, this writ petition is taken up for final disposal at the admission stage itself.

3. The relief sought by the petitioner herein is to call for the records culminating in first respondent's Assessment Order No.ZD330424197172H dated 25.04.2024 and first respondent's Communication dated 25.09.2024 addressed to the second respondent and quash the same.

4. The case of the petitioner is that he is a retailer who filed his returns for the financial year 2018-2019, furnishing the details of outward and inward supplies, ITC availed, taxes paid etc., in the Financial Year

2018-2019. While so, on 29.01.2022, he was issued with a Show Cause Notice under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as 'Act') alleging that there was (1) Difference noticed between GSTR 1 & GSTR 3B and (2) Difference noticed between GSTR 2A & GSTR 3B and demanding him to make payment of tax for a sum of Rs.75,14,995/- together with interest, failing which, the outward supply would be treated as escaped turnover and proceedings would be initiated