2024 (9) TMI 499

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..... - HELD THAT:- The petitioner would fairly submit that the petitioner is now ready and willing to pay 10% of the disputed tax in the event of providing an opportunity to them to file their reply/objections along with the required documents to substantiate their claim, for which, the learned Special Government Pleader (Taxes) has no serious objection. The orders impugned herein are set aside and the .....

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..... l for the petitioner contends that the respondent issued an intimation in Form GST DRC-01A dated 20.06.2023, and a notice in Form GST DRC-01 dated 10.08.2023, proposing to levy tax on the grounds of alleged discrepancies between GSTR-1 and GST R-B, and the alleged excess availment of Input Tax Credit (ITC). The learned counsel further submits that the petitioner, under the bona fide belief that it .....

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..... that the petitioner is now ready and willing to pay 10% of the disputed tax in the event of providing an opportunity to them to file their reply/objections along with the required documents to substantiate their claim, for which, the learned Special Government Pleader (Taxes) has no serious objection. 5. Having regard to the admitted fact that the impugned orders came to be passed without hearing .....

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