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2024 (7) TMI 607

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..... THAT:- On comparing the impugned order and the show cause notice, the contention of learned counsel that the impugned order travels beyond the scope of the show cause notice is liable to be accepted. In those circumstances, as submitted by learned Additional Government Pleader, the impugned order may be treated as a show cause notice. The petition is disposed of by directing that the impugned ord .....

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..... referred to the show cause notice and pointed out that the petitioner was called upon to show cause with regard to the short fall in Input Tax Credit (ITC) in GSTR 2A, as compared to petitioner's GSTR 3B return to the extent of Rs. 6,33,699/-. By contrast, he points out that the confirmed tax proposal under the impugned order is to the extent of Rs. 9,34,236/-. He further submits that the comp .....

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..... otice. 5. For reasons set out above, W.P.No.14849 of 2024 is disposed of by directing that the impugned order dated 09.11.2023 be treated as a show cause notice. The petitioner is permitted to submit a reply in respect thereof within a period of three weeks from the date of receipt of a copy of this order. Upon receipt of the petitioner's reply, the respondent is directed to provide a reasonab .....

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