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TMI Blog2024 (7) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... ment period and pertaining to the same issue were dropped by the Central GST authorities - HELD THAT:- Both from the order dated 01.08.2022 of the Central GST authorities and the reply dated 17.08.2023 of the petitioner to the intimation from the State GST authorities, it appears that the petitioner made consequential adjustments to reverse the disparity between the GSTR 1 and 3B returns while fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urali For Respondent : Mr. V. Prashanth Kiran, GA (T) ORDER An assessment order dated 07.09.2023 is challenged in this writ petition primarily on the ground that proceedings in relation to the same assessment period and pertaining to the same issue were dropped by the Central GST authorities. 2. In relation to returns filed by the petitioner for the assessment period 2017-18, the petitioner receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion dated 15.02.2023 and show cause notice dated 13.05.2023. By reply dated 17.08.2023, the petitioner pointed out that the amounts representing the discrepancy between the GSTR 1 and GSTR 3B returns were adjusted in the monthly return in the month of April 2018 in the GSTR 3B return. In spite of this reply, it is stated that the impugned order was issued. 3. Mr. V. Prashanth Kiran, learned Gover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore this Court. For such reason, the impugned order calls for interference. 5. Consequently, the impugned order is quashed and the matter is remanded for re-consideration. The respondent is directed to reconsider the matter in light of the evidence discussed in this order and issue a fresh order after providing a reasonable opportunity to the petitioner, including a personal hearing, within two mo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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