9911796707
TMI Blog2024 (7) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... tributable to the pre-GST period running from 01.04.2017 to 30.06.2017. It also appears that the petitioner did not place on record documents to establish that this turnover is attributable to the pre-GST period. In the impugned order, the respondent has taken note of the fact that the VAT returns for the said period indicated 'Nil' turnover. The conclusion of the respondent on this count cannot be completely disregarded as devoid of merit. The petitioner's explanation is that an inadvertent mistake was committed while filing the GSTR 9C return. In support of this contention, the certificate dated 02.12.2023 of the Chartered Accountant was submitted. On this issue, it appears that the profit and loss account corroborates the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd loss account is attributable to turnover during the pre-GST period between 01.04.2017 and 30.06.2017. The petitioner asserts that his explanation was disregarded. Similarly, as regards defect no.4, the petitioner stated that the purchase value was erroneously entered in the GSTR 9C return as Rs.6,40,51,735/- instead of 4,99,76,299/-, whereas the purchase value was reflected correctly in the profit and loss account. The petitioner contends that the reply with regard to defect no.2 was not taken into consideration. Since the impugned order was issued by disregarding these responses, the present writ petition was filed. 3. Learned counsel for the petitioner referred to the reply dated 12.12.2023 and pointed out that the petitioner had expla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;Nil' turnover. The conclusion of the respondent on this count cannot be completely disregarded as devoid of merit. 6. As regards defect no.4, the petitioner's explanation is that an inadvertent mistake was committed while filing the GSTR 9C return. In support of this contention, the certificate dated 02.12.2023 of the Chartered Accountant was submitted. On this issue, it appears that the profit and loss account corroborates the assertion in the Chartered Accountant's certificate. These aspects were disregarded while confirming the demand in respect of discrepancy no.4. As regards discrepancy no.2, the petitioner had annexed documents to substantiate the reply. The said reply was disregarded on the ground that the tax payer ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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