2024 (9) TMI 1148

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..... r's GSTR 3B returns and the auto populated GSTR 2A - violation of principles of natural justice - HELD THAT:- The petitioner asserts that the discrepancy occurred on account of the petitioner specifying the amount under the row relating to all other ITC instead of the row relating to import of goods . In paragraph 3 of the affidavit, the petitioner has set out details of amounts appropriated e .....

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..... primarily on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand. A show cause notice dated 05.05.2023 was issued to the petitioner in respect of discrepancies between the petitioner's GSTR 3B returns and the auto populated GSTR 2A. The petitioner did not reply thereto since the notice was uploaded on the view additional notices and order tab of the .....

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..... submits that he has no instructions with regard to the recovery made from the electronic credit ledger of the petitioner. 4. The petitioner asserts that the discrepancy occurred on account of the petitioner specifying the amount under the row relating to all other ITC instead of the row relating to import of goods . In paragraph 3 of the affidavit, the petitioner has set out details of amounts ap .....

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