2024 (7) TMI 240

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ged the tax liability in full - HELD THAT:- The petitioner has placed on record the GSTR 3B return for the month of February 2022 -23. The return discloses the payment of CGST of Rs. 3,07,825.5/- and SGST of a like amount. On perusal of the impugned order, the amount specified as payable by the petitioner tallies with the amount indicated in the GSTR 3B returns. On instructions, however, responden .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ity in full. 2. The petitioner asserts that GST was originally payable in respect of civil contracts at the rate of 12% and that such rate was subsequently increased to 18% with effect from 13.07.2022 under notification No.03/2022-Central Tax (Rate) dated 13.07.2022. After initially raising an invoice with GST at 12%, the petitioner states that a revised invoice was issued by adding GST at 18%. 3. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by issuing a personal hearing notice. 4. The petitioner has placed on record the GSTR 3B return for the month of February 2022 -23. The return discloses the payment of CGST of Rs. 3,07,825.5/- and SGST of a like amount. On perusal of the impugned order, the amount specified as payable by the petitioner tallies with the amount indicated in the GSTR 3B returns. On instructions, however, Mr. T.N.C. K .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X