9911796707
TMI Blog2024 (9) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order was uploaded in the GST portal - mismatch between GSTR-7 and GSTR-3B - HELD THAT:- The impugned order is set aside and the petitioner shall deposit 25% of the disputed tax within a period of two (2) weeks from the date of receipt of a copy of this order. On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner for personal hearing as well as the impugned order was uploaded in the GST portal, the petitioner was unable to access the GSTIN portal and thus could not participate in the adjudication proceedings. 3. The limited issue that arises for consideration in the impugned order is the alleged mismatch between GSTR-7 and GSTR-3B. It is submitted by the learned Counsel for the petitioner that if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the learned Government Advocate appearing for the respondent does not have any serious objection. 6. In view thereof, the impugned order is set aside and the petitioner s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order of assessment shall stand revived. 6.1. It is submitted that garnishee proceedings has also been initiated by the respondent. In view of the order passed in the present writ petition setting aside the order of adjudication, the respondent shall keep the garnishee proceedings in abeyance until the expiry of the period of two weeks, within which the petitioner must pay 25% of the taxes that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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