2023 (9) TMI 1356

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..... from the petitioner's bank account - HELD THAT:- Considering the fact that the petitioner appears to have discharged the tax liability by paying the amount and filing the return in GSTR - 3B for the period March 2020 on 11.11.2020. Court is inclined to set aside the impugned order and remit the case back to the respondents to pass a fresh order on merits and in accordance with law, within a p .....

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..... 19 and October 2019 was belatedly paid by the petitioner along with the returns filed during the month of March on 11.11.2020 in Form GSTR -3B under Rule 61(5) of the GST Act. A further sum of Rs. 4,13,222/- has also been recovered for the same amount, pursuant to the impugned order dated 06.12.2022. The said order has been passed after GST ASMT - 10 dated 18.08.2020 and 26.12.2020 were issued and .....

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