9911796707
TMI Blog2024 (10) TMI 1609X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner, there was an error crept while filing the Form GSTR-3B. In this regard, a certificate was also obtained by the petitioner and the same was perused and accepted by the learned Government Advocate appearing for the respondent. In such case, this Court is of the view that as contended by the learned Government Advocate appearing for the respondent, it is just and necessary to provide an opportunity to the petitioner to establish their case before the respondent. In such view of the matter, this Court is inclined to set aside the impugned assessment orders. The four assessment orders dated 19.12.2023 came to be passed by the respondent pertaining to the Assessment Years 2017-18, 2018-19, 2019-20 and 2020-21 are set aside and the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner, the respondent had dropped proceedings with regard to the aspect of bill trading. 4. As far as the mismatch of GSTR-3B and GSTR-2A is concerned, he would submit that there was an error crept while filing the Form GSTR-3B. In this regard, a certificate was also obtained and the same was now readily available with the petitioner. Hence, he requests this Court to provide an opportunity to the petitioner to establish their case before the respondent. He would also submit that the petitioner is willing to pay 10% of the disputed tax amount to the respondent. 5. In reply, after perusal of the certificate produced by the petitioner, the learned Government Advocate appearing for the respondent had also confirmed the submissions m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessment Years 2017-18, 2018-19, 2019-20 and 2020-21 are set aside and the matters are remanded to the 1st respondent/The State Tax Officer for fresh consideration on condition that the petitioner shall pay 10% of disputed tax amount to the respondent, in each assessment order, within a period of four weeks from today (19.10.2024) and the setting aside of the impugned orders will take effect from the date of payment of the said amount. (ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of three weeks from the date of receipt of copy of this order. (iii) On filing of such reply/objection by the petitioner, the 1st respondent shall consider the same and issue a 14 days clear noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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