9911796707
TMI Blog2024 (5) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... over was reported in the GSTR 3B return and the entire tax liability is on account of an inadvertent error committed while filing the GSTR 1 return - HELD THAT:- The petitioner's reply dated 05.02.2024 has been placed on record. In such reply, the petitioner asserted that the correct turnover was Rs. 92,28,895/- and not Rs. 9,22,89,895/- as wrongly reported in the GSTR 1 return. Since the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moorthy For the Petitioner : Ms. N. V. Lakshmi, for Mr. N. V. Balaji For the Respondent : Mr. T.N. C. Kaushik, Additional Government Pleader (Tax) ORDER Both the assessment order dated 20.12.2023 and order dated 15.03.2024 rejecting the rectification petition are challenged in the writ petition. 2. The petitioner states that he was a registered person under applicable GST enactments. Pursuant to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orrect turnover of Rs. 9,22,89,895/- is supported by the petitioner's invoices and, therefore, the petitioner should be provided an opportunity to contest the tax demand. 4. Mr.T.N.C. Kaushik, learned Additional Government Pleader, accepts notice on behalf of the respondent. He submits that the petitioner failed to respond to any of the notices preceding the impugned assessment order. As regar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 return. In these circumstances, the interest of justice warrants that the petitioner be provided an opportunity to establish that the genuine turnover was only Rs. 92,28,895/- and not Rs. 9,22,89,895/-. Solely for such reason, the impugned order calls for interference. 6. Therefore, the impugned order dated 20.12.2023 is quashed and the matter is remanded for reconsideration. The petitioner is p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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