2023 (12) TMI 1197

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..... - justifiabilty of demand - non-reversal of excess ITC availed - HELD THAT:- Once petitioner has subjected itself to jurisdiction of the authority by filing reply, it is not deemed proper to address on the contentions raised by the petitioner touching the jurisdiction as well as merits of the show cause notice. Petitioner if so advised, may file additional reply incorporating the submissions as ad .....

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..... he course of scrutiny of GSTR-9 viz. GSTR- 3B return for the period 2017-18, it was observed that the noticee has filed GSTR-9 return for the period 2017-18 on 22.02.2020 and declared ITC reversal of Rs.1,49,90,443/- (IGST Rs.1,46,04,184.62/- CGST Rs.1,93,129.10/- SGST Rs.1,93,129.10/-) in table 12 of GSTR-9, however Noticee has not reversed the same in any of his monthly GSTR 3B of the next FY ti .....

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..... writ petition is against the show cause notice, reply to which has already been filed. 3. Shri Dwivedi, learned counsel for the petitioner made attempt to prick holes in the impugned show cause notice touching jurisdiction of the assessing officer as well as on merits i.e. justifiabilty of demand. 4. Once petitioner has subjected itself to jurisdiction of the authority by filing reply, we do not d .....

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