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GST - Mismatch in GSTR 1 and GSTR 3B and difference between GSTR 3B Vs GSTR 2A – Petitioner aggrieved by impugned order made by respondent under Section 73 of the TNGST Act, 2017 without issuing show cause notice before making the impugned order - petitioner case that is has filed a rectification petition under Section 161 of TNGST Act, 2017 and the same is pending for disposal – HELD - As regards the first point i.e. the impugned order not being preceded by Forms GST DRC-01 and GST DRC-01A, petitioner pressed into ratio of judgement passed in Shri Tyres Vs. State Tax Officer case - while it is a great judicial virtue to be consistent, it is a greater judicial virtue to be correct – Shri Tyres case is no longer good law as the same has been rendered in circumstances where neither ld. counsel for petitioner-dealer nor learned Revenue counsel brought to the notice of this Court the amendment to sub-rule (1A) of Rule 142 of TNG&ST Rules which kicked in on and from 15.10.2022 wherein under sub-rule (1A) of Rule 142, the expression 'proper officer shall' has been amended to read as 'proper officer may' – hence, it is not statutorily imperative and as it is optional for the Revenue to issue show cause notice prior to issue of the impugned order – further, mismatch qua Forms GSTR 3B and GSTR 1 and credit notes not reversed in GSTR 3B does not qualify as errors apparent on the face of the record - This may well be grounds of appeal if the writ petitioner chooses to file a statutory appeal but it cannot be gainsaid that it is an error apparent on the face of record - A careful perusal of the issues set out herein will make it clear that they may not qualify as errors apparent on the face of record - writ petition fails and dismissed but rights and contentions of the writ petitioner are preserved, if the writ petitioner chooses to prefer a statutory appeal - Writ Petition is dismissed
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