9911796707
TMI Blog2024 (4) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... the same assessment period and pertaining to the same issue - HELD THAT:- Undoubtedly, considerable confusion has been created by initiating two separate proceedings in respect of the same assessment period and in respect of the same issue. The rectification order is also unclear with regard to the reasons for rectification. Such order indicates that there is no tax liability. In these circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner is a trader in iron and steel. Pursuant to a notice in Form GST ASMT - 10 dated 18.07.2022, an assessment order dated 13.07.2023 was issued. In respect of the same assessment period, another assessment order dated 29.09.2023 was issued. The present writ petition was filed in these facts and circumstances. 3. Learned counsel for the petitioner referred to the communication dated 04. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice dated 18.07.2022 after noticing discrepancy between GSTR 3B and GSTR 2A returns. He further submits that such proceedings were withdrawn by rectification order dated 05.02.2024 upon realizing that two proceedings were initiated in respect of the same assessment period. He points out that the confirmed demand under the impugned order was Rs. 21,95,668/- towards CGST and SGST, in the aggregate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner is entitled to another opportunity to explain the disparity between the GSTR 3B and GSTR 2A returns. However, the petitioner should be put on terms. 7. Therefore, the impugned order is quashed subject to the condition that the petitioner remits a sum of Rs. 2 lakhs (Rupees Two Lakhs only) towards the disputed tax demand made therein. Such remittance shall be made within a period of two ..... X X X X Extracts X X X X X X X X Extracts X X X X
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