9911796707
TMI Blog2024 (12) TMI 1515X X X X Extracts X X X X X X X X Extracts X X X X ..... per GSTR-3B - HELD THAT:- The impugned order passed by the respondent dated 27.04.2024 is hereby set aside. The petitioner shall deposit 25% of the disputed tax within a period of two weeks from the date of receipt of a copy of this order - the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four weeks from the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2017. During the relevant period 2018-19, the petitioner filed its returns and paid the appropriate taxes. However, during the scrutiny of the petitioner's monthly return, it was found that there existed a difference between the ITC available as per GSTR-2A and ITC availed as per GSTR-3B to the tune of Rs.10,22,809/- of IGST. 4. It is submitted by the learned counsel for the petitioner that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tunity, they would be able to explain the alleged discrepancies. 5. The learned counsel for the petitioner would place reliance upon the recent 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, to submit that this Court has remanded the matter back in similar circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner shall 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. c) If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. d) If the above deposit is not pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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