9911796707
TMI Blog2024 (7) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... in Form GSTR - 1 and in Form GSTR - 3B and the discrepancies between amounts in Form GSTR - 3B and in Form GSTR - 2A/GSTR - 9 - HELD THAT:- The respondent cannot be wholly blamed in the facts and circumstances of the case, as the petitioner has failed to respond to both the notice in Form GST DRC-01A dated 08.08.2023 and the SCN. Be that as it may, the amount which was dropped in the earlier proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner and the learned Senior Standing Counsel for the respondent, at the time of admission, this Writ Petition is taken up for final disposal. 3. In this Writ Petition, the petitioner has challenged the impugned Order-in-Original No.06/GST/EPM/2024 dated 12.02.2024 passed by the respondent for the Assessment Year 2018-2019. 4. The petitioner was earlier issued with a Notice in Form G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endment, the tax liability declared and discharged were tallied and non discrepancy has been noticed. 5. By the aforesaid communication, the petitioner was called upon to comply with the requirements of Board's Circular No.183/15/2022- GST dated 27.12.2022 within a period of 10 days from the date of receipt of the said communication. This pertains to the excess input tax credit availed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 but also the other amounts have been confirmed. The petitioner appears to have failed to reply to the notice dated 15.03.2023 and thus, the respondent has confirmed the demand. 7. Aggrieved by the same, the petitioner is before this Court stating that there is violation of principles of natural justice. 8. I am of the view that the respondent cannot be wholly blamed in the facts and circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der shall be treated as addendum to the aforesaid Show Cause Notice No. 27/GST/SUPDT/EPM/2023 dated 11.10.2023. The petitioner shall reply to the same within a period of 30 days from the date of receipt of a copy of this order. 11. If the petitioner files reply to the Show Cause Notice and addendum and deposits 10% of the aforesaid disputed tax within the aforesaid period, the respondent shall pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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