2024 (7) TMI 1101

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..... the petitioner has made several submissions touching upon the merits of the case, it is not required to give any observations on the same. Suffice to state that the petitioner can be given one opportunity to explain the case subject to the petitioner depositing 25% of the disputed tax with the respondent from its Electronic Cash Register within a period of 30 days from the date of receipt of a cop .....

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..... r in GSTR 3B and GSTR 9. However, the demand has been confirmed by the respondent based on the mismatch between the GSTR 2A and GSTR 3B, even though an amendment came into force only on 01.01.2022. It is submitted that the impugned order is also barred by limitation. 3. Although the petitioner has made several submissions touching upon the merits of the case, I do not wish to give any observations .....

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