9911796707
TMI Blog2024 (9) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... 29th April, 2024, passed under Section 73 of the CGST/WBGST Act, 2017 (hereinafter referred to as the "said Act"). 3. The petitioner contends that on 10th April, 2023, the petitioner was intimated with regard to certain discrepancies in its returns, inter alia, alleging short payment of tax/excess availment of Input Tax Credit (ITC). Immediately, upon receipt of such communication, the petitioner had verified its accounts and having found that the discrepancies noted did not tally with its records had taken steps to respond to the same. 4. It is the petitioner's case that subsequently a notice under Section 73 (1) of the said Act dated 12th December, 2023, was served on the petitioner in respect of the tax period April, 2018 to March, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... March, 2024 had submitted that due to unforeseen event none could appear for personal hearing and the instant case should be closed in the light of documents already submitted. He submits that in the factual backdrop as aforesaid, there is no irregularity on the part of the proper officer in concluding the proceeding and determining the liability of the petitioner. According to him, no interference is called for since the petitioner has an alternative remedy in the form of an appeal before the appellate forum. 11. Mr. Sen in response submits that the letter dated 12th March, 2024 is without authorization. The petitioner always was interested to contest the proceeding and place its case. 12. Heard the learned advocates appearing for the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents a sum of Rs.10 lakhs within a period of two weeks from date. 17. In the event the petitioner deposits the aforesaid sum within a period of two weeks from date, the proper officer having regard to the deposit made by the petitioner and in the peculiar facts of the case shall decide the matter afresh by giving an opportunity of hearing to the petitioner. The petitioner shall be at liberty to rely on additional documents. The deposit made by the petitioner shall be retained to the credit of the proceeding till a fresh decision is taken by the proper officer. 18. As a sequel thereto, the order passed by the proper officer under Section 73 of the said Act dated 29th April, 2024 and the demand made in Form GST DRC-07 in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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