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TMI Blog2024 (10) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... r to defend themselves along with all the relevant documents - 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. 7,31,116/- , including interest and penalty, Rs. 8,04,226/- has been imposed against the petitioner. The petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the respondent for fresh consideration on condition that the petitioner will pay 10% of the disputed tax amount to the respondent within a period of four weeks from today - Petition allowed by way of remand. - Honourable Mr. Justice N. Anand Venkatesh For the Petitioner : M/s. R. Hemalatha For the Respondent : Mr. T.N.C. Kaushik Additional Government Pleader (T) ORDER The Writ Petition has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice dated 07.08.2023 raising tax demand of Rs. 7,31,116/- 5. The respondent, thereafter, issued show cause notice dated 20.09.2023 with tax demand of Rs. 7,58,128/- and penalty at Rs. 83,110/-, totalling sum of Rs. 8,04,226/-. Aggrieved by the same, the Writ Petition has been filed before this Court. 6. The main ground that was urged by the learned counsel for the petitioner is that the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tantiate the defense of the petitioner to the effect that there was no mismatch between GSTR2A and GSTR3B. 8. This Court had an occasion to deal with a similar issue in W.P.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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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