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TMI Blog2024 (10) TMI 1441X X X X Extracts X X X X X X X X Extracts X X X X ..... are set out therein. In the first table, the CGST and SGST amounts in GSTR-3B are shown as Rs. 3,33,787/-, whereas in the second table dealing with the difference between the GSTR-3B return and the auto populated GSTR-2A return, the GSTR-3B amounts are specified as Rs. 5,19,362/- both for CGST and SGST. The sum of Rs. 5,19,362/- tallies with the ITC availed of by the petitioner. Thus, the show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered person under applicable GST enactments. Upon receipt of a show cause notice dated 27.09.2023 alleging discrepancy between the GSTR-3B return and GSTR-1 return as also between the GSTR-3B return and GSTR-2A auto populated return, the petitioner submitted a reply dated 29.09.2023. By such reply, the petitioner pointed out that the show cause notice itself specifies two different amounts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... September 2023 and that the petitioner was also offered a personal hearing on 05.10.2023. Since the assessment order was issued after adhering to principles of natural justice, learned counsel submits that no interference is warranted. 4. On examining the show cause notice, it is evident that two tables are set out therein. In the first table, the CGST and SGST amounts in GSTR-3B are shown as Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to March - 2018 thereby collecting the tax. During the scrutiny of the return for the above tax period difference between liability declared in GSTR-1 and tax paid under GSTR-3B as detailed below which shows that there was a mismatch between GSTR 1 and GSTR 3B returns. 5. The above extract indicates clearly that the assessing officer did not take into account the reply dated 29.09.2023 and record ..... X X X X Extracts X X X X X X X X Extracts X X X X
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