9911796707
TMI Blog2024 (7) TMI 1515X X X X Extracts X X X X X X X X Extracts X X X X ..... nsiders the reply of the petitioner given earlier with regard to its own company and mismatch/deficiencies, if any found in its reasons - petitioner is directed to submit a detailed reply to notice under Section 73 within a week from today. It shall refer only to its own returns and not to the case of M/s Paridhee Creation. It is open to the petitioner to deny its liability so far as notice under Section 73 addressed to M/s Paridhee Creation is concerned. The writ petition is disposed off. - Hon'ble Mrs. Sangeeta Chandra And Hon'ble Shree Prakash Singh JJ. For the Petitioner : Inam Uddin Ahmed, Shubham Tripathi For the Respondent : C.S.C. ORDER Heard Ms. L. Maithili along with Sri Shubham Tripathi, learned counsel appearing for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent issued a notice on 17.2.2023 pointing out discrepancy and mismatch between form GSTR-2A and GSTR-3B. The petitioner replied ASMT 10 notice dated 17.2.2023 in Form ASMT 11 dated 23.3.2023. No further notice was issued thereafter and it was presumed that proceedings against it for the financial year 2019-20 lapsed. Suddenly, the respondent has again issued notice under Form ASMT-10 on 27.3.2024 addressed to M/s Paridhee Creation with GSTIN 09ABOPK2567M1ZY and another notice has been issued addressing the petitioner company. The notice issued to M/s Paridhee Creation was tagged/attached to the notice issued to the petitioner in Form ASMT-10 dated 27.3.2024 pointing out certain discrepancies and raising certain demands. The petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmit its reply. Its request for extension of time has been accepted and time upto 25.7.2024 has been given to the assessee to submit its reply. The show cause notice enumerates discrepancies found in the earlier reply and there is every opportunity to the petitioner to submit its detailed reply to the said show cause notice and also to appear personally and explain its case as no final order has been passed against it as yet. Learned counsel for the petitioner says that mentioning in the notice under Section 73 of a Table that relates to M/s Paridhee Creation makes it apparent that respondent has not examined the reply submitted earlier by the petitioner carefully. The petitioner cannot possibly submit a reply with regard to mismatch, if an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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