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TMI Blog2024 (8) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... der and the notices that preceded the impugned orderdiscrepancy on account of the supply reported in GSTR 1 and GSTR 3B filed by the petitioner - petitioner is willing to comply with the reasonable conditions that the Court may impose - HELD THAT:- The Court is of the view that the petitioner may have a case on merits and therefore, the discretion is exercised partly in favour of the petitioner by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 04.01.2023 passed for the assessment year 2017-18 bearing reference in GSTIN: 33BAQPJ0287F1ZP/2017-18. 3. The impugned order has preceded the notices in Form ASMT-10 dated 10.02.2022, DRC 01A dated 28.07.2022 and DRC 01 dated 19.08.2022. However, the petitioner has not replied to the same. 4. It appears that the discrepancy has arisen on account of the supply reported in GSTR 1 and GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tches, in the light of the decision of the Hon'ble Supreme Court in the case of Assistant Commissioner (CT) LTU, Kakinada and others vs. Glaxo Smith Kline Consumer Health Care Limited reported in 2020 SCC Online SC 440. 9. It is submitted that the appellate remedy is also time barred in terms of limitation under Section 107 of the respective GST Enactments as held by the Hon'ble Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceipt of this order. 11. The impugned order, which stands quashed, shall be treated as addendum to the show cause notice that preceded the impugned order. 12. It is expected that the petitioner shall file a reply within a period of 30 days from the date of receipt of a copy of this order together with the above deposit. The respondent shall, thereafter, pass a fresh order on merits and in accordan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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