9911796707
TMI Blog2024 (9) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... on Case No. 5240 of 2024 - - - GST - Illegality in the issuance of the notice - non-compliance of the provisions of the Goods and Services Tax Act - Section 74(1) of the Central/Bihar Goods and Services Tax Act, 2017 - HELD THAT:- There are no reason to entertain the writ petition on the grounds stated of the illegality, in an explanation as against the discrepancy, not having been sought for. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as, Advocate For the Respondent : Dr. K.N. Singh, ASG Mr. Anshuman Singh, Sr. SC. CGST CX Mr. Devansh Shankar Singh, Advocate JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The petitioner is before this Court challenging a demand cum show-cause notice issued under Section 74(1) of the Central/Bihar Goods and Services Tax Act, 2017. We were of the opinion that the petitioner could take all content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y explanation is furnished, then appropriate action could be taken under Sections 65 to 67 or Section 73 or 74. Rule 99 of the Bihar GST Rules, 2017 mandates that when a return furnished by the registered person is selected for scrutiny, the Proper Officer should issue a notice to the said person in Form GST ASMT-10 under the provisions of Section 61 with reference to the information available wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reconciled ITC in Column T of the Table has been auto-populated. If the unreconciled ITC in Column T was auto-populated then it was noticed by the assessee, and it was incumbent upon the assessee to offer an explanation for this; rather than take a contention that Table 14 was optional. 5. We find absolutely no reason to entertain the writ petition on the grounds stated of the illegality, in an ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
