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2024 (7) TMI 604

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..... the petitioner in Form GSTR - 3B and auto-populated information in Form GSTR - 2A - reply of the petitioner has not been considered in the impugned order - violation of principles of natural justice - HELD THAT:- The petitioner can be given a partial relief by permitting him to file a statutory appeal before the Appellate Authority. Therefore, a liberty is given to the petitioner to file a statut .....

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..... l Government Pleader ORDER Mr.R.Sureshkumar, learned Additional Government Pleader takes notice for the respondent. 2. With the consent of both the learned counsel for the petitioner and the learned Additional Government Pleader 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 .....

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..... , totalling to Rs. 9,70,262/-. The learned counsel for the petitioner would therefore submit that the petitioner may be given one more opportunity as the impugned order has been passed without considering the actual difference in Form GSTR - 3B and in Form GSTR - 2A. 6. This Writ Petition is opposed by the learned Additional Government Pleader for the respondent on the ground that this Writ Petiti .....

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..... f the view that the petitioner can be given a partial relief by permitting him to file a statutory appeal before the Appellate Authority. Therefore, a liberty is given to the petitioner to file a statutory appeal before the Appellate Authority, subject to the petitioner pre-depositing 25% of the disputed tax with the respondent, within a period of 30 days from the date of receipt of a copy of this .....

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