2024 (9) TMI 490 - HC - GST

Discrepancies between the returns of GSTR- 01 and GSTR-3B - petitioner would submit that since the petitioner has already paid the petitioner may be given one opportunity being heard - petitioner would further submit that the petitioner is willing to deposit another 10% of the disputed tax as a security from his electronic cash register - HELD THAT - The impugned order is set a side and the matter is remitted back to the respondent to pass fresh order subject to the petitioner depositing 10% of the disputed tax within a period of 30 days from the date of receipt of a copy of this order. Petition allowed by way of remand.

Summary

The High Court of Madras allowed the Writ Petition, remitting the matter back to the respondent for a fresh order. The petitioner must deposit 10% of the disputed tax within 30 days. The impugned order was set aside, and final orders should be passed within three months. No costs were awarded.