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TMI Blog2024 (10) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 for the year 2017-18 - service of SCN - opportunity of personal hearing - Violation of principles of natural justice - HELD THAT:- In the instant case, it is seen that notice was issued by the respondent but however, the petitioner did not receive the same. On going through the impugned order, it is seen that a total tax liability of Rs. 2,96,544/- has been imposed against the petitioner. The pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that the petitioner will pay 20% of the disputed tax amount to the respondent within a period of four weeks from today. If this condition is not complied with, the order passed by the respondent will stand automatically revived. On compliance with the said condition, the petitioner will file their reply/objection along with all the relevant documents within a period of two weeks thereafter. Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 2017-18. According to the petitioner, the order has been passed without affording any opportunity to the petitioner and that the petitioner is having sufficient materials to show that there was no mismatch and that the petitioner has correctly availed input tax credit and eligible for the entire amount of ITC claimed by them. It is under these circumstances, the present writ petition has been fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the effect that there was no mismatch between GSTR3B and GSTR-1. 6. This Court had an occasion to deal with a similar issue in WP.No.26477 of 2024 dated 12.09.2024. This Court wanted to afford an opportunity to the petitioner therein by putting the petitioner on terms. In order to maintain consistency, a similar order can be passed in this writ petition also. In the light of the above discussi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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