9911796707
TMI Blog2024 (8) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 and 2019-2020 - HELD THAT:- The petitioner has placed on record the GSTR 3B return. Such return specifies a sum of Rs. 77,69,979/- in the column pertaining to cess in table 4. The impugned order, on the contrary, specifies that Rs. 1,89,09,103/- was reported as inward cess in the GSTR 3B return. On such basis, the respondent arrived at the conclusion that there was short payment of cess on outwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allenged on the ground that tax liability was imposed on a factually erroneous basis. Upon receipt of show cause notices dated 28.07.2023, the petitioner replied on 23.08.2023 and 30.01.2024, respectively. By such replies, the petitioner stated that a sum of Rs. 1,58,60,612/- was paid towards cess from and out of the electronic credit ledger. The impugned orders were issued thereafter on 28.02.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, who appears on behalf of the respondent, submits that the matter may require reconsideration in view of the above mentioned anomaly. 4. The petitioner has placed on record the GSTR 3B return. Such return specifies a sum of Rs. 77,69,979/- in the column pertaining to cess in table 4. The impugned order, on the contrary, specifies that Rs. 1,89,09,103/- was reported as inward cess in the GSTR 3B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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