2024 (10) TMI 1511

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..... An order dated 18.12.2023 is challenged by this writ petition. 2. The petitioner is a dealer in cement and a registered person under applicable GST enactments. In relation to Input Tax Credit (ITC) availed of by the petitioner, notice in Form ASMT 10 was issued to the petitioner on 30.08.2023 on the ground that the petitioner had availed of ITC in excess. By reply dated 28.09.2023, the petition .....

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..... rned Additional Government Pleader, accepts notice for the respondent. On instructions, he submits that the petitioner did not reverse ITC in the relevant GSTR 3B and GSTR 9 returns. He has placed on record copies of such returns. 5. From the above, it appears that there is contradiction between the returns relied on by the petitioner and those relied on by the respondent. For the just determinat .....

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