9911796707
TMI Blog2024 (12) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, the order is made on the basis of the statement made by the learned counsel for the petitioner that 10% of the disputed tax has been remitted already, the respondents may verify the same. If the statement made by the learned counsel for the petitioner regarding the payment of 10% of disputed taxes is incorrect, the respondents authority shall intimate the same to the petitioner who shall deposit 25% of disputed taxes within 4 weeks from the date of such intimation. Subject to verification of payment of the entire disputed taxes or on payment of 25% of disputed taxes, attachments if any, would be lifted. The impugned orders are set aside and the petitioner shall deposit 25% of the disputed tax within a period of four weeks from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Goods and Service Tax Act, 2017 [CGST Act] and the Tamil Nadu Goods and Services Tax Act, 2017 [INGST Act] together called the GST Acts vide GSTIN:33AADCV9952AIZE. The First Respondent issued a notice for intimating discrepancies after scrutiny of returns filed under GST Acts, in Form ASMT-10 having Reference No.ZD3305230121624 dated 04.05.2023 for financial year 2017-18 alleging Non- Reversal Input Tax Credit [ITC] on account of Credit Notes issued by the Petitioner's suppliers, which is reflecting in Form GSTR-2A. 2.1. The Petitioner filed response to the said notice in Form GST ASMT-11 on 03.06.2023 vide ARN ZD3306230085581 stating that ITC was availed after adjusting credit notes only. Hence no reversal of ITC is warranted. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt on the ground of delay in filing the appeal. 4. It is submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, they would be able to explain the alleged discrepancies. The learned counsel for the petitioner would then place reliance upon the recent judgment of this Court in the case of M/s.Balakrishnan, Balu Cables vs. O/o. The Assistant Commissioner of GST Central Excise in W.P.(MD)No.11924 of 2024 dated 10.06.2024. It was further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that they may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal. It is further submitted that subsequent to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submit its objections within a period of four weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondents and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. If the above deposit is not paid or objections are not filed within the stipulated period, i.e., four weeks from the date of receipt of a copy of this order, the impugned order of assessment shall stand revived. It was submitted that pursuant to the impugned order of assessment, recovery proceedings were initiated and back accounts have been attached. In view of the order passed herein, the bank attac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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