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2024 (9) TMI 1297

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..... HELD THAT:- The adjudicating authority has examined the issue in some detail and in terms of an order dated 25.08.2024, the adjudicating authority has accepted the petitioner s contention that there is technical glitch, whereby the advance amount has been added instead of being reduced. Accordingly, the proposed demand on similar grounds has been dropped. The petitioner, thus, prays that the impu .....

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..... Aggarwal, ASC and Mr. Shubham Goel, Advocate. VIBHU BAKHRU, J. (ORAL) CM APPL. 53916/2024(directions) 1. For the reasons stated in the application, same is allowed. 2. The application stands disposed of. W.P.(C) 7655/2024 CM APPL. 31863/2024 3. With the consent of the learned counsels for the parties, the petition is taken up for final disposal. 4. The petitioner has filed the present petition, in .....

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..... of output tax: Reconciliation of GSTR-01 with GSTR-09: Rs.31,13,79,219/-. 3. Excess claim of ITC: Scrutiny of ITC reversals in GSTR-09 Table 7 Rs. 1,87,548/-. 4. Excess claim of ITC: Under declaration of Ineligible ITC availed: Rs. 62,11,960/-. 5. Excess claim of ITC: ITC claimed from cancelled dealers, return defaulters and tax nonpayers: Rs. 3,57,036/- . 6. The proposed demand of ₹17,45,1 .....

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..... ed in the next tax period for 2019-20 as well. The adjudicating authority has examined the said issue in some detail and in terms of an order dated 25.08.2024, the adjudicating authority has accepted the petitioner s contention that there is technical glitch, whereby the advance amount has been added instead of being reduced. Accordingly, the proposed demand on similar grounds has been dropped. Th .....

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