9911796707
TMI Blog2024 (7) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... natural justice - petitioner was unaware of the impugned order that came to be passed as notices that preceded the impugned order were hosted in the GST Common Portal and the petitioner being the Proprietary Concern was unaware of the same - HELD THAT:- This Writ Petition is disposed off by remitting the case back to the fourth respondent to pass a fresh order subject to the petitioner depositing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner has not only challenged the impugned order dated 05.03.2024 passed by the fourth respondent but has also questioned Notification No.09/2023 Central Tax dated 31.03.2023 issued under Section 168A of the CGST Act, 2017. 2 . Today, when the case was taken up for hearing, the learned counsel for the petitioner submits that the petitioner is giving up the prayer for challenge to Notification No.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at one opportunity may be given to the petitioner to explain the discrepancies between the turnover reported in Form GSTR 2A and the taxable turnover declared by the petitioner in Form GSTR 3B. It is submitted that a part of the turnover in Form GSTR 2A pertains to acquisition of certain items for setting up the Super Market and therefore, the petitioner may be given an opportunity to explain the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional Government Pleader for the respondents 2 and 4, I am inclined to dispose of this Writ Petition by remitting the case back to the fourth respondent to pass a fresh order subject to the petitioner depositing 10% of the disputed tax from its Electronic Cash Register within a period of 30 days from the date of receipt of a copy of this order. The impugned order which stands quashed in this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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