2024 (5) TMI 1138

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..... discrepancies in GSTR-1 and GSTR-3B returns filed by the petitioner - HELD THAT:- This Court is inclined to set aside the impugned order dated 12.10.2023 issued on the ground of mismatch with regard to the GSTR-1 and the GSTR-3B returns filed by the petitioner and considering the submission of the learned counsel for the petitioner that he is ready to submit all the documents along with proper ex .....

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..... f this writ petition is that there is a mismatch with regard to the GSTR-1 and the GSTR-3B returns filed by the petitioner. Subsequently, the impugned order dated 12.10.2023 under Section 73 of the CGST/TNGST Act was issued by the first respondent confirming the proposal of tax, interest and penalty and directing the petitioner to pay the same on or before 10.01.2024. Though the petitioner contend .....

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..... r. Further, he contended that since there is difference in the returns submitted by the petitioner, the petitioner may approach the appropriate authority for fresh consideration by furnishing all the details along with the requisite documents. 5. Heard the counsel for the petitioner as well as the learned standing counsel for the respondent and perused the materials placed. 6. Considering the fact .....

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