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TMI Blog2024 (10) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... sis of debit reflected in GSTR-2A - E-Way bill not generated for the movement of goods - It is submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, he would be able to explain the above discrepancies - principles of natural justice - HELD THAT:- The impugned order is set aside and the petitioner shall deposit 25% of the disputed tax after adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . R. Suresh Kumar Additional Government Pleader ORDER The present writ petition is filed challenging the impugned order issued by the respondent in Reference No.ZD330423141553R, dated 28.04.2023 for the assessment year 2019-2020. 2. It is submitted by the learned Counsel for the petitioner that the petitioner is running a Mobile shop under the name and style of 'Aishwarya Mobiles' and file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence, the present writ petition is filed challenging the order, dated 28.04.2023. 3. The assessment order is passed inter alia rejecting the claim of ITC on the following grounds, viz., a) Mismatch between GSTR-3B and GSTR-2A; b) ITC not reversed on the basis of debit reflected in GSTR-2A and c) E-Way bill not generated for the movement of goods. It is submitted by the learned counsel for the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing for the respondent does not have any serious objection. 6. At this juncture, it is submitted by the learned Counsel for the petitioner that pursuant to the impugned order, the bank account of the petitioner was attached and the same may be lifted, upon payment of 25% of the disputed tax after adjusting a sum of Rs. 1,00,000/- which had already been paid. 7. In view thereof, the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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