9911796707
TMI Blog2024 (8) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... re posted in the GST common portal and therefore, the petitioner could not respond to the notices in time - discrepancies between the amount of the credit reflected in Form GSTR 2A, which is auto populated Input Tax Credit and the Returns filed by the petitioner in Form GSTR 3B - HELD THAT:- The Court is of the view that the petitioner may have a case on merits and therefore, the discretion is exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner is before this Court against the impugned order dated 26.12.2023 passed for the assessment year 2017-18 bearing reference in GSTIN: 33ACQFS5401F1Z8. 3. The impugned order has preceded the notices in Form ASMT-10 dated 03.08.2023, DRC 01A dated 15.09.2023 and two personal hearing notices dated 18.10.2023 and 18.12.2023. The petitioner has replied to the show cause notice on 13.12.2023, belat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same. 7. It is submitted that the petitioner is willing to comply with the reasonable conditions that the Court may impose. 8. On the other hand, the learned Additional Government Pleader for the respondent would submit that this Writ Petition is hopelessly time barred and therefore, liable to be dismissed, on account of latches, in the light of the decision of the Hon'ble Supreme Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner by setting aside the impugned order and remitting the case back to the respondent to pass fresh orders on merits and in accordance with law, subject to the petitioner depositing 25% of disputed tax to the credit of the respondent from its Electronic Cash Register within a period of 30 days from the date of receipt of this order. 11. The impugned order, which stands quashed, shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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