GST appeal restored back as wrong assessment year mentioned while withdrawing

EIMCO KCP Ltd Vs State Tax Officer (Madras High Court) Madras High Court held that withdrawal of appeal under GST by inadvertently mentioning wrong assessment year by the auditor is restored back since the reason provided is found genuine. Accordingly, writ disposed of. Facts- The first respondent passed the assessment order for the year 2018-2019 dated 16.04.2024, against which, an appeal was filed. Further, a show cause notice in DRC-01 dated 21.05.2024 for the assessment year 2019-2020 was issued to the petitioner, alleging that the input tax credit availed on supply received from registrat...