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TMI Blog2024 (7) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... ongly filed return in GSTR-3B by including the input tax credit as RCM claimed when indeed according to the petitioner it was only a input tax credit and should have been availed under Table 4A(5) - HELD THAT:- This Court is of the view that the petitioner can be given a fresh opportunity to reply to the show cause notice in DRC 01 bearing Ref.No.ZD330823176794Y dated 30.08.2023 subject to the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the impugned order dated 26.12.2023 demanding a sum of Rs. 3,56,158/- (Rs. 1,78,079/- towards CGST and Rs. 1,78,079/- towards SGST) and interest of Rs. 1,94,022/- (Rs. 97,011/- towards CGST and Rs. 97,011/- towards SGST) 3. The case of the petitioner is that the petitioner has wrongly filed return in GSTR-3B by including the input tax credit as RCM claimed when indeed according to the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the personal hearing notices issued to the petitioner. That apart, it is submitted that the impugned order, which was earlier despatched to the petitioner, was returned as 'Door locked' and thus, the petitioner should not be shown any mercy. 6. Having considered the submissions made by the learned counsel for the petitioner and the learned Additional Government Pleader for the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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