ORDER

Mr.C.Harsharaj, learned Special Government Pleader takes notice for the Respondent.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Special Pleader for the Respondent.

3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 09.08.2024, whereby, proposal in Show Cause Notice in Form GST DRC-01 dated 31.05.2024 has been confirmed.

4. It is noticed that the demand has been confirmed on account of the excess credit availed by the Petitioner in Form GSTR – 3B, as against the Input Tax Credit availed in Form GSTR 2A for the Tax Period 2019-2020.

5. Although the case of the Petitioner is that the Petitioner had excess Input Tax Credit of Rs.5,44,637.66 was reflected in Form GSTR 2A as of March 2019 which was availed by the Petitioner during the Tax Period.

6. The issue is not free from down and the Petitioner will have to establish the same.

7. At this stage, the learned counsel for the Petitioner submits that the