2024 (2) TMI 126

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..... AT:- It appears from the documents placed before this Court that the petitioner relied upon the GSTR-9C in support of the short payment made by it. The same does not appear to have been considered by any of the respondent authorities. The order passed by the adjudicating authority and the appellate authority are set aside. The adjudicating authority is directed to revisit the issue after taking in .....

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..... rtence. The mistake was rectified by filing GSTR-9C. The same was not taken up for consideration either by the adjudicating authority or the appellate authority. 4. The petitioner relies upon the guidelines issued by the Central Board of Indirect Taxes and Customs dated January 7, 2022 relating to the recovery proceedings. 5. The guidelines mention that there may be genuine reason for difference b .....

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..... avit will only delay the issue and not serve any other purpose. 7. It appears from the documents placed before this Court that the petitioner relied upon the GSTR-9C in support of the short payment made by it. The same does not appear to have been considered by any of the respondent authorities. 8. In view of the above, the order passed by the adjudicating authority and the appellate authority are .....

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