9911796707
TMI Blog2024 (8) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... contest the tax proposal on merits - mismatch between the petitioner's annual return and the reconciliation statement - HELD THAT:- The petitioner has placed on record his reconciliation statement. Prima facie , this statement indicates that the supplies were declared through amendments for the value of Rs. 6,78,000/- and sums of Rs. 61,020/- each were paid with regard thereto in respect of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. The petitioner is permitted to submit a reply to the show cause notice within the aforesaid period. Petition disposed off. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Ms. Pooja Chopda For the Respondents : Mr. V. Prashanth Kiran, Govt. Adv. (T) ORDER An order in original dated 30.12.2023 is assailed in this writ petition on the ground that the petitioner did not hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discrepancy no.6 relating to ineligible transitional credit, she submits that such credit was reversed on 17.02.2023. As regards interest receipts of Rs. 4,12,004/-, it is submitted that such receipts are from fixed deposits and that these receipts are not liable to be taxed under GST laws. 3. Mr.V.Prashanth Kiran, learned Government Advocate, who appears on behalf of the respondents, submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue was raised as discrepancy no.2. The petitioner has placed on record an extract from the electronic credit ledger, which indicates prima facie that credit was reversed to the extent of Rs. 8,42,451/- on 17.02.2023. In these circumstances, reconsideration is warranted subject to putting the petitioner on terms for the failure to participate earlier. On instructions, learned counsel for the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resaid period. Upon receipt of the petitioner's reply and upon being satisfied that remittances were made by the petitioner as indicated above, the 2nd respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within a period of three months from the date of receipt of the petitioner's reply. 6. The writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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