9911796707
TMI Blog2024 (9) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order having been passed and the same was uploaded in the GSTIN portal - rejection of claim of Input Tax Credit on the premise that GSTR-2A does not reflect the same - mismatch between GSTR-2A 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sm, while claiming the same as Input Tax Credit. The above claim of Input Tax Credit has been rejected on the premise that GSTR-2A does not reflect the same. The petitioner in response to the show cause notice issued in DRC-01 had submitted a request for adjournment on 18.06.2023, 03.07.2023 and 18.07.2023 citing medical reasons for being unable to participate in the proceedings. However, the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.06.2024 . 5. It was submitted by the learned counsel for the petitioner that with the introduction of GST, there were several technical glitches in the portal and the assessees were also taking time to adapt to the e-mechanism and it was only in view of the same that the petitioner was unable to respond to the above notices and the order of adjudication. It was further submitted that the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. If the above deposit is not paid or the objections are not filed within the stipulated period, i.e., two weeks and four weeks from the date of receipt of a copy of this order respectively, the impugned order of assessment shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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