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TMI Blog2023 (9) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... Mrs.Aparna Nandakumar For the Respondent : Ms.Amirtha Poonkodi Dinakaran Government Advocate COMMON ORDER Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner started business in the year 2007 after the VAT was implemented. 3. The case of the petitioner is that the petitioner's GST registration was cancelled on 18.11.2021 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the turn over disclosed in GSTR-01 and the ITC claimed in GSTR-3B. 6. The learned counsel for the petitioner further submitted that one opportunity may be given to the petitioner, so that the petitioner can explain the discrepancy. To show bona fide, the learned counsel for the petitioner submits that the petitioner is willing to deposit a token amount that may be imposed by this Court. 7. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited, 2020 SCC Online SC 440. 10. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Government Advocate for the respondent. 11. Prima facie, the dispute has arisen on account of discrepancy/mismatch between the turn over in GSTR-01 and GSTR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the period in dispute. 15. The petitioner shall deposit a sum of Rs. 20,00,000/. This amount to be deposited by the petitioner shall be either appropriate or refunded to the petitioner subject to the final outcome of the proceedings pursuant to this order. 16. Considering the above, the impugned Assessment Order dated 21.06.2022 and the consequential recovery notice dated 12.07.2023 are quash ..... X X X X Extracts X X X X X X X X Extracts X X X X
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