2024 (10) TMI 1007

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..... lecting net ITC - violation of principles of natural justice - HELD THAT:- On examining the petitioner's GSTR 3B returns for the month of October and November 2017-18, it appears prima facie that an inadvertent error was committed and that such error was rectified, albeit irregularly. As against the confirmed tax proposal of Rs. 6,15,502/-, a sum of Rs. 4,47,300/- was recovered from the petiti .....

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..... tober in the assessment period 2017-18. In such return, the petitioner states that an inadvertent error was committed by reflecting net ITC, as regards Central Tax, as Rs. 6,55,561/- instead of Rs. 65,561/-. Upon realizing the mistake, it is stated that the petitioner contacted the GST authorities and was informed that the error may be rectified by adding an amount representing the excess ITC show .....

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..... s that the matter may be remitted for reconsideration. 5. On examining the petitioner's GSTR 3B returns for the month of October and November 2017-18, it appears prima facie that an inadvertent error was committed and that such error was rectified, albeit irregularly. As against the confirmed tax proposal of Rs. 6,15,502/-, a sum of Rs. 4,47,300/- was recovered from the petitioner's bank a .....

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