9911796707
TMI Blog2024 (11) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... depreciation. Discrepancy between GSTR-2A and GSTR-3B - HELD THAT:- There is merit in the submissions of the learned counsel for the petitioner that the same is made in violation of principles of natural justice, inasmuch as the impugned order of adjudication traverses beyond the show cause notice. It is trite law that show cause notice forms the foundation of the order and an order, which traverses beyond the show cause notice, results in violation of principles of natural justice inasmuch as the party is denied an opportunity to put forth his case. Denial of ITC on discounts - finance charges - depreciation - HELD THAT:- The impugned order proceeds on the basis that the reply filed by the petitioner is not supported by documentary eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the show cause notice and also made without granting the petitioner an opportunity to place on record the documentary evidence in support of their objections/submissions/reply. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a partnership concern, engaged in sale of home appliance, vessels and utensils. The petitioner is registered under the GST Act bearing GSTIN No. 33ABZFS94475MIZW. For the period 2019-2020, the petitioner filed its returns and according to the petitioner, they discharged appropriate taxes. While so, an audit was conducted in the petitioner's place of business under Section 65 of the Act on 14.09.2023 and audit slips were issued pointing out the following defects, viz., a) Discre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. GSTR2A vs GSTR3B 5655576 5655576 Interest at 18% till the date of making payment 565558 565558 3. discount received 19396 19396 10000 10000 4. finance charge 919172 919172 91,918 91,918 6. depreciation 65,599 65,599 10000 10000 It is submitted that the impugned order of adjudication traverses beyond the show cause notice and thus results in violation of principles of natural justice. 4. It was submitted that in respect of the other defects, the petitioner submitted its reply inter alia highlighting the following: a) The proposal to disallow the ITC in respect of discounts is misconceived, inasmuch as discount itself is received only through credit notes, which were properly accounted and the ITC has also been adjusted. b) In respect of f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity before the adjudicating authority to enable them to submit the relevant documentary evidence in support of their objection. 8. At this juncture, the learned Additional Government Pleader for the respondents would submit that the petitioner may deposit the tax liability, which has been arrived at in respect of the above three issues, viz., denial of ITC on discounts, finance charges and depreciation and that they would reconsider the petitioner's objections after affording reasonable opportunity of hearing, which was accepted by the learned counsel for the petitioner. 9. In view thereof, the impugned order is set aside. The petitioner shall deposit the tax liability in respect of other three issues, viz., denial of ITC on discounts, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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