9911796707
TMI Blog2024 (4) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... ST X X X X Extracts X X X X X X X X Extracts X X X X ..... of Input and GSTR-3B return and GSTR-2B/2A: On verification of Input Tax Credit availed in Form GSTR-3B returns with Form GSTR-2B/2A for the assessment year 2017-2018, it was noticed that you have availed/claimed excess Input Tax Credit to an extent of Rs. 393611-(CGST),Rs.393611/- (SGST) and Rs. 601204/- (IGST) thereby reduced the output tax payment as detailed below: Tax period ITC claimed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiated u/s 73(1) of the TNGST Act / CGST Act 2017 as below: Defect 2017-2018 Tax due(R) Interest due (Rs) upto 30.12.2023 Penalty due (Rs) IGST CGST SGST IGST CGST SGST IGST CGST SGST Deliberately left blank It is further submitted that the demand has been confirmed during the statutory period of limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing order. It has also not considered the reply filed by the petitioner on 01.11.2023 which has been referred to in Item No.3 in the reference column to the impugned order. 5. As the impugned order is without proper reasoning, it is liable to be set aside and remitted back to the respondents to pass a fresh order on merits and in accordance with law within a period of six weeks from the date of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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