2024 (6) TMI 1382

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..... 3 of 2024 And W. M. P. Nos. 17127 & 17130 of 2024 - - - GST - Validity of assessment order - failure to report correct tax liability while filing the annual returns in Form GSTR 9 - HELD THAT:- The petitioner has placed on record show cause notice dated 28.12.2023 and the reply dated 16.04.2024. By such reply, the petitioner asserts that both the GSTR 3B and 9 returns contained clerical errors. T .....

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..... e petitioner replied to such show cause notice on 16.04.2024. The impugned assessment order was issued thereafter. 2. Learned counsel for the petitioner submits that the petitioner failed to report inward supply while filing the monthly returns and the annual return for financial year 2018-2019. He further submits that Input Tax Credit (ITC) of Rs. 5,40,185/- was available in the auto-populated GS .....

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..... the petitioner asserts that both the GSTR 3B and 9 returns contained clerical errors. This reply was taken into consideration in the impugned order while confirming the tax proposal. In these circumstances, it cannot be said that principles of natural justice were violated. Consequently, I am not inclined to exercise discretionary jurisdiction. 5. For reasons set out above, W.P.No.15713 of 2024 is .....

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