9911796707
TMI Blog2024 (7) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... a delay of 700 days and not 2080 days - mismatch between the petitioner's GSTR 3B return and the GSTR 1 statement - HELD THAT:- The impugned order records that the tax payer paid the tax amount, but did so belatedly. Therefore, the only aspect that remains to be considered is with regard to interest. The contention of learned counsel for the petitioner is that taxes were paid with a delay of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned. Upon receipt of show cause notice dated 20.09.2023, the petitioner submitted reply dated 27.11.2023. The impugned order was issued thereafter. 2. Learned counsel for the petitioner submits that the tax proposal relates to a mismatch between the petitioner's GSTR 3B return and the GSTR 1 statement. As regards tax liability, he points out that the tax liability was discharged and this is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to interest. The contention of learned counsel for the petitioner is that taxes were paid with a delay of 700 days and not 2080 days. In these circumstances, subject to payment of interest to the extent admitted, it is necessary that the petitioner be provided an opportunity. 5. For reasons set out above, the impugned order dated 30.12.2023 is set aside only in so far as the interest liability is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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