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TMI Blog2024 (9) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... the IGST details in GSTR-2A rectification application - HELD THAT:- A perusal of records reveals that the petitioner has paid Integrated Goods and Services Tax amounting to Rs. 85,70,105/- on the imported Goods and the same is not in dispute. It is also not in dispute that the petitioner availed Input Tax Credit of the IGST paid on the imports as permissible under the SGST Act. Though the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12232877581 dated 31.12.2023 for the F.Y. 2017-18 of the fourth respondent, this Writ Petition has been filed. 2. The learned counsel appearing for the petitioner submitted that the petitioner imported goods from China during the months of July, August, September and October 2017 under valid Bill of Entries by paying Integrated Goods and Services Tax amounting to Rs. 80,70,105/-. The petitioner al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppearing for the respondents submitted that as the petitioner failed to reflect the IGST details in GSTR-2A rectification application, the impugned Order came to be passed and if the petitioner furnish relevant particulars, the same will be considered by the authorities. 4. A perusal of records reveals that the petitioner has paid Integrated Goods and Services Tax amounting to Rs. 85,70,105/- on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passes the following Order : [i] that the petitioner is directed to furnish bill of entires to the respondent within a period of two weeks from the date of receipt of a copy of this Order. [ii] Thereafter, the fourth respondent is directed to afford an opportunity of personal hearing to the petitioner and taking into consideration of the Bill of Entries, pass Order on merits and in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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