9911796707
TMI Blog2024 (7) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner's explanation - purported discrepancy in the returns filed in GSTR 3B and GSTR 1 - HELD THAT:- It is noticed that the impugned order merely records the notice in GST DRC-01 dated 29.09.2023 bearing Ref.No.ZD330923246551F and part of the reply of the petitioner. Operative portion of the order thereafter merely records that the objection of the petitioner was examined in detail and has c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. By the impugned order, the respondent has confirmed the demand proposed in GST DRC-01A dated 24.09.2023 bearing Ref.No.ZD330923164699S and GST DRC-01 dated 29.09.2023 bearing Ref.No.ZD330923246551F. 3. The petitioner's case is that the petitioner has explained the purported discrepancy in the returns filed in GSTR 3B and GSTR 1. However, without considering the same, the respondent has pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the demand. 6. Clearly the impugned order is non speaking nature and is therefore liable to be set aside and is accordingly set aside. The case is remitted back to the respondent to pass a fresh order on merits and in accordance with law within a period of 3 months from the date of receipt of a copy of this order. It is made clear that the order to be passed in the remand proceeding shall be de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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