9911796707
TMI Blog2024 (9) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... difference between Input Tax Credit (ITC) available as per the GSTR 2A and the ITC availed of under the petitioner's GSTR 3B returns - HELD THAT:- On perusal of the impugned order, it appears that the ITC available in the auto-populated GSTR 2A exceeded the ITC availed of in the petitioner's GSTR 3B returns. Prima facie, in those circumstances, GST liability would arise only if there was s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assailed both on the ground of denial of reasonable opportunity and on the ground of non application of mind. After issuing show cause notice dated 14.09.2023, the order impugned herein was issued on 01.12.2023. The petitioner asserts that he was not aware of these proceedings until the petitioner's bank account was attached. 2. Learned counsel for the petitioner submits that the tax proposal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e show cause notice. As regards reliance on earlier orders of this Court, learned counsel points out that in those cases, the reply of the petitioner was disregarded. 4. On perusal of the impugned order, it appears that the ITC available in the auto-populated GSTR 2A exceeded the ITC availed of in the petitioner's GSTR 3B returns. Prima facie, in those circumstances, GST liability would arise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply and upon being satisfied that 10% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order with in three months from the date of receipt of the petitioner's reply. 6. The writ petition is disposed of on the above terms without any order as to costs. Consequent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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