9911796707
TMI Blog2024 (2) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice - exercise of discretionary jurisdiction - HELD THAT:- The assessing officer had dropped proceedings in respect of the tax liability arising out of alleged discrepancy between the GSTR-1 and GSTR-3B returns and RCM on inward supply, whereas the revenue abstract at the foot of the order specifies liability in respect of these heads. Thus, the impugned assessment order suffers fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... audit, proceedings were initiated against the petitioner by issuing an intimation and show cause notice. Such proceedings culminated in the assessment order impugned herein. 2. Learned senior counsel for the petitioner invited my attention to the impugned assessment order. With reference to discrepancy 15, which relates to purchase turnover and the alleged discrepancy between the turnover as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability in respect of alleged discrepancy between the GSTR-1 and GSTR-3B returns was dropped pursuant to the petitioner's explanation, whereas, in the revenue abstract at the foot of the order, liability was imposed in respect thereof. On the same ground, he points out that the liability in respect of RCM on inward supply was dropped but finds place in the revenue abstract. 3. Mr.T.N.C.Kau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner, it is also clear that the assessing officer had dropped proceedings in respect of the tax liability arising out of alleged discrepancy between the GSTR-1 and GSTR-3B returns and RCM on inward supply, whereas the revenue abstract at the foot of the order specifies liability in respect of these heads. Thus, the impugned assessment order suffers from non application of mind resul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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