9911796707
TMI Blog2024 (7) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... ot taken into consideration - mismatch between the petitioner's GSTR 3B returns and the auto populated GSTR 2A as regards Input Tax Credit - HELD THAT:- On examining the impugned order in comparison to the petitioner's reply, it is noticeable that the petitioner's assertion that the ITC available in GSTR 2A exceeds that availed of in GSTR 3B was not considered. Similarly, with regard t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ground that the petitioner's reply was not taken into consideration. Upon scrutiny of the petitioner's return, an ASMT 10 notice was issued on 15.03.2023. Since the petitioner did not reply thereto, show cause notice dated 14.12.2022 was issued. Such show cause notice inter alia dealt with the mismatch between the petitioner's GSTR 3B returns and the auto populated GSTR 2A as regards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply was considered. He also points out that an issue relating to Section 16(4) was raised in the impugned order although not mentioned in the show cause notice. With regard to the e-way bill mismatch, he submits that it was erroneously recorded that the tax payer did not respond thereto, whereas the petitioner had stated that taxes due on account of such turnover mismatch were discharged and ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the e-way bill portal, the petitioner's reply to the effect that the tax liability was discharged was not taken into consideration. Consequently, the matter requires re-consideration. 5. For reasons aforesaid, impugned order dated 30.01.2024 is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, including a personal hearing, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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