9911796707
TMI Blog2024 (10) TMI 1511X X X X Extracts X X X X X X X X Extracts X X X X ..... those relied on by the respondent. For the just determination of this controversy, this aspect needs to be re-examined. Solely for that reason, the impugned order calls for interference. The impugned assessment order is quashed and the matter is remanded for reconsideration. The petitioner is permitted to once again submit the GSTR 3B and GSTR 9 returns before the assessing officer within a perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit notes were issued and that such reversal is reflected in the GSTR 3B returns filed for August and September 2018. The petitioner also submitted that such reversal is indicated in the annual return of the petitioner. The impugned assessment order was issued in these circumstances by concluding that the petitioner had not reversed ITC. 3. Learned counsel for the petitioner referred to the GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt order is quashed and the matter is remanded for reconsideration. The petitioner is permitted to once again submit the GSTR 3B and GSTR 9 returns before the assessing officer within a period of two weeks from the date of receipt of a copy of this order. Upon consideration thereof and after providing a personal hearing to the petitioner, the assessing officer is directed to issue a fresh order wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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