9911796707
TMI Blog2024 (11) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... 17-18 - mismatch between GSTR-3B and GSTR-2A leading to tax demand - lack of personal hearing before passing orders by the respondent - HELD THAT:- A perusal of the impugned order, dated 30.12.2023 would reveal that the respondent has once again confirmed the very same demand which was already demanded vide order dated 19.12.2023 on the similar defect, which is nothing but overlapping the earlier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fects (17 in number) pointed out by the Audit Department pertaining to assessment year 2017-18, the respondent issued a show cause notice on 27.09.2023, proposing to demand tax in respect of said 17 defects. The petitioner submitted a detailed reply along with required documents on 27.10.2023 with reference to all 17 defects. The respondent passed order 19.12.2023, wherein, while dropping 12 defec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2023 and explained that credit of ITC was rightly taken and thus reconciled the figures between GSTR-3B and GSTR-2A. 4. However, the respondent passed the present impugned order dated 30.12.2023, confirming the very same demand of Rs.24,95,172.42 along with interest and penalty, totalling to Rs.53,14,647.50/-. Aggrieved by the same, the petitioner has come forward with the present Writ Petition. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y same issue has been passed and hence, he would urge this Court that the matter may be remanded to the respondent for reconsideration. 7. A perusal of the impugned order, dated 30.12.2023 would reveal that the respondent has once again confirmed the very same demand which was already demanded vide order dated 19.12.2023 on the similar defect, which is nothing but overlapping the earlier issue and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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