9911796707
TMI Blog2024 (12) TMI 1438X X X X Extracts X X X X X X X X Extracts X X X X ..... eged mismatch between GSTR-2A and GSTR-3B and GSTR-2B and GSTR3B - HELD THAT:- The impugned order dated 11.07.2023 is set aside and the petitioner shall deposit 25% of the disputed tax within a period of four (4) weeks from the date of receipt of a copy of this order. On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... between GSTR 3B and GSTR 2B and ii) Mismatch between GSTR 3B and GSTR 2A. 2.1. Subsequently, notice was issued in DRC-01A to the petitioner on 11.07.2022 through GST Portal, followed by a Show Cause Notice on 18.08.2022 and reminder on 25.01.2023. However, the petitioner had neither filed its reply nor availed the opportunity of personal hearing. Hence, the impugned order came to be passed. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment of this Court in the case of M/s.K.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 he may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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