2024 (10) TMI 1226

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd the auto populated GSTR 2A - HELD THAT:- On examining the impugned order, it is evident that the petitioner's reply was construed as vague and not trustworthy because the petitioner failed to submit documents to reconcile the mismatch. However, the assessing officer did not take into consideration the RCM adjustment referred to by the petitioner. Therefore, re-consideration is warranted in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... itioner. The petitioner replied on 09.10.2023 by attaching tables in which the petitioner endeavored to reconcile the mismatch between the GSTR 3B returns and the auto populated GSTR 2A. The order impugned herein was issued in those facts and circumstances. 3. Learned senior counsel for the petitioner referred to the reply and pointed out that the petitioner had explained the mismatch by stating t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nfirm the tax proposal. 5. On examining the impugned order, it is evident that the petitioner's reply was construed as vague and not trustworthy because the petitioner failed to submit documents to reconcile the mismatch. However, the assessing officer did not take into consideration the RCM adjustment referred to by the petitioner. Therefore, re-consideration is warranted in the interest of j .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X