2024 (12) TMI 925 - HC - GST

Challenge to SCN and order creating a demand - discrepancies between the ITC claimed in GSTR-3B and ITC declared in GSTR-2A/2B - non-supply of documents - HELD THAT - The submissions sought to be made by counsel for the petitioner regarding non-supply of documents, cannot be countenanced in the circumstances of the present case wherein neither in response to the notice pointing out the discrepancies nor in response to the notice under Section 73(1), the petitioner sought supply of the documents and based on the material available with it, filed the response. The adjudicating authority, after considering plea raised has taken a particular view of the matter and accepted a part of the plea raised by the petitioner, it is too late in the day for petitioner now to contend that along with the notices issued, the requisite documents should have been supplied - Once the plea raised by the petitioner, has been considered and a particular view has been taken and against the order statutory appeal is available, there are no reason to interfere in extraordinary jurisdiction of this Court, in the order impugned. The plea raised regarding difference in the date fixed and the date of order also has no substance inasmuch as no prejudice has been shown - petition dismissed.

Summary

The writ petition challenges a show cause notice and order creating a demand of Rs.7,41,218 against the petitioner. The petitioner's plea was partly accepted, but the court found no reason to interfere, dismissing the petition and suggesting the petitioner pursue statutory appeal.