9911796707
TMI Blog2024 (7) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... en into consideration - violation of principles of natural justice - HELD THAT:- The petitioner has placed on record the relevant GSTR 3B, GSTR 1 and GSTR 9C returns. On examining the same cumulatively, it appears prima facie that there could have been an inadvertent error. Neither the draft proposal nor the show cause notice referred to the requirement for the sales list and outward supply invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that the documents placed on record by the petitioner were not duly taken into consideration. A draft proposal dated 21.12.2023 was received by the petitioner pursuant to an audit. The petitioner replied thereto on 28.12.2023. A show cause notice dated 29.12.2023 was issued shortly after receipt of the petitioner's reply. The petitioner replied to such show cause notice on 29.03.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that these documents were not called for. 3. As regards the second issue, learned counsel submits that it related to RCM. Upon noticing that excess RCM of Rs. 2,17,148/- had been availed of, he submits that the petitioner reversed such excess availment in the GSTR 3B return for August 2018. He also submits that this was brought to the notice of the respondent both in the reply to the ASMT 10 noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gards the issue relating to RCM, the petitioner stated that the excess RCM availed of was reversed in August 2018. This aspect is required to be examined by the assessing officer. In order to protect revenue interest on this issue, it is necessary to put the petitioner on terms. On instructions, learned counsel for the petitioner agrees to remit 10% of the disputed tax demand as regards the RCM is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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