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TMI Blog2024 (9) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... session of required documents, particularly, the copy of invoices, and is ready to produce the same, if an opportunity is granted, this Court has to consider the request of the petitioner, since, only in the absence of documents, the Adjudicating Authority has passed the order dated 28.12.2023, based on which, the impugned order came to be passed against the petitioner, and in order to render justice, this Court is inclined to consider the request of the petitioner, since justice has to be meted out, and failure to do so, would amount to denial of justice. Further, considering the fact that the petitioner is now in possession of supportive documents, and is ready to produce the same, if an opportunity is granted, this Court is of the view t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice dated 23.09.2023 denying the Input Tax Credit (ITC) to the tune of Rs. 98,807/- towards CGST and Rs. 98,807/- towards SGST with interest and penalty; that the petitioner, on receipt of such show cause notice, filed their reply on 21.10.2023 despite the same, the first respondent, based on the proceedings passed by the second respondent dated 28.12.2023 , confirmed the proposals made in the show cause notice and passed an order dated 30.12.2023. Challenging the same, the present Writ Petition is filed. 3. Mr.T.R.Ramesh, learned counsel appearing for the petitioner would submit that as per the Circular No.183/15/2022 dated 27.12.2022, only when the difference on comparison of GSTR-3B and GSTR-2A exceeds more than Rs. 5 lakhs, assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that since entire disputed tax amount has already been recovered from the petitioner and that the petitioner has also come forward to produce copy of the invoices along with the required Certificate and under the said circumstances, if this Court is satisfied with the submission of the petitioner, then, appropriate orders may be passed. 5. I have given due considerations to the submissions made on either side and perused the materials available on record 6. In the present case, since the petitioner has failed to produce the certificate along with required copy of invoices, the impugned order came to be passed against the petitioner. It is the contention of the petitioner that they have produced the certificate, however, not the particul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjusted towards ITC, this Court is inclined to consider the request of the petitioner now made, since, failure on the part of the petitioner to produce the required documents before the Adjudicating Authority is not due to their fault, but, owing to the fault on the part of the supplier, as, they mistakenly uploaded the invoice details in the portal under B2C Column, instead of B2B Column, unfortunately, at that point of tiem, the petitioner were unable to produce such documents either before the Adjudicating Authority or at the time of filing reply. However, considering the fact that the petitioner is now in possession of supportive documents, and is ready to produce the same, if an opportunity is granted, this Court is of the view that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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