9911796707
TMI Blog2024 (10) TMI 1602X X X X Extracts X X X X X X X X Extracts X X X X ..... of being a non-speaking order and thus, the same is liable to be set aside, more so, when there was a specific direction of this Court in the earlier round of litigation to pass a speaking order. The impugned order passed by the respondent dated 21.05.2024 is set aside. The respondent/authority shall consider the objections filed by the petitioner and pass speaking order in accordance with law, after affording an opportunity of personal hearing to the petitioner, within a period of twelve (12) weeks from the date of receipt of a copy of this order - Petition disposed off by way of remand. - Honourable Mr. Justice Mohammed Shaffiq For the Petitioner : Mr. A. Chandrasekaran For the Respondent : Mr. R. Sureshkumar Additional Government Plea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mismatch of Input Tax Credit (ITC) on comparison between GSTR-3B GSTR-2A and GSTR-3B GSTR-5 : The discrepancy between GSTR-3B and GSTR-2A was explained by the petitioner with a supporting statement, which would show that purchases were effected during the period 2018-2019 and that the petitioner claimed ITC in the subsequent assessment year 2019-2020, but not later than August 2019. It was thus submitted that denial of ITC was improper. It was further submitted that in respect of ITC claimed by the petitioner, the seller/supplier of the petitioner has also remitted taxes along with their returns in GSTR-3B. b) Discrepancy between GSTR-1 and E-Way bill outward supplies: The Assessing Authority ought to have seen that e-way bills may not be m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been dealt with by the respondent while passing the impugned order, the impugned order suffers from the vice of being a non-speaking order and thus, the same is liable to be set aside, more so, when there was a specific direction of this Court in the earlier round of litigation to pass a speaking order. 6. The learned Additional Government Pleader appearing for the respondent would submit that the respondent/authority may be granted one final opportunity and that they would consider the objections filed by the petitioner and pass a speaking order, which was agreed to by the learned counsel for the petitioner. 7. Recording the same, the impugned order passed by the respondent dated 21.05.2024 is set aside. The respondent/authority shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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