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TMI Blog2024 (7) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... axable turnover reported in GSTR 9 and GSTR 3B - HELD THAT:- As regards the mismatch between the taxable turnover reported in GSTR 9 and GSTR 3B, it was recorded that the differential turnover is Rs. 1,17,31,242/-. Instead of treating such differential turnover as taxable supply and computing tax thereon at the applicable rate, it appears that tax of Rs. 1,17,31,242/- has been apportioned between ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner remitting 10% of the disputed tax demand as regards defect no.9 and defect no.10 within 15 days from the date of receipt of a copy of this order. Upon being satisfied that 10% of the disputed tax demand, as stated above, was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arose on account of the inadvertent error in reflecting credit notes in the GSTR 1 and GSTR 3B returns of the petitioner. While filing the annual return in GSTR 9, learned counsel submits that the credit notes were duly reflected therein. Upon taking note of such credit notes, he contends that the mismatch stands duly explained. He also points out that the impugned order contains a patent error in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice were complied with and that the petitioner's reply was taken into consideration. 4. On examining the impugned order, as regards the mismatch between the taxable turnover reported in GSTR 9 and GSTR 3B, it was recorded that the differential turnover is Rs. 1,17,31,242/-. Instead of treating such differential turnover as taxable supply and computing tax thereon at the applicable rate, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside only in so far as defect no.1, defect no.3, defect no.9 and defect no.10 are concerned subject to the petitioner remitting 10% of the disputed tax demand as regards defect no.9 and defect no.10 within 15 days from the date of receipt of a copy of this order. Upon being satisfied that 10% of the disputed tax demand, as stated above, was received, the respondent is directed to provide a reas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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