TMI Blog2024 (6) TMI 1312X X X X Extracts X X X X X X X X Extracts X X X X ..... oner's replies - HELD THAT:- The petitioner has placed on record three replies to the show cause notice. In these replies, the petitioner has explained the reasons for mismatch by stating that Government Departments reflect transactions in GSTR 7 while deducting TDS and making payments. On examining the impugned order, it merely records that the reply is not accepted. Since the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred to the reply dated 03.04.2024 and pointed out that the petitioner explained the reason for mismatch between the petitioner's returns in comparison to the GST 7 return of the recipient of services. In particular, he submits that work was executed by the petitioner for Government Departments during the VAT period, whereas payments were made subsequently. In spite of such reply, he submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter is remanded to the respondent for reconsideration. The respondent is also directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order, within three months from the date of receipt of a copy of this order. 7. W.P.No.14964 of 2024 is disposed of on the above terms without any order as to costs. Consequently, the connected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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