9911796707
TMI Blog2025 (1) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act on the premise, that the impugned order dated 25.04.2024, insofar as it levies tax on the very same discrepancies between GSTR-7 and GSTR-3B, which had been dropped on two earlier occasions, suffers from error apparent on the face of record. However, the same was rejected vide order dated 18.07.2024 on the premise that the circumstances do not warrant exercise of power under Section 161 of the Act, inasmuch as the petitioner had not replied to the notices issued before the assessment was made. Conclusion - The principles of procedural fairness and the necessity of providing parties with an opportunity to respond to allegations or discrepancies before final orders are made. The petitioner may treat the impugned order as a show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued as per the reference 2nd cited. As per the reference 3rd cited the Taxpayer filed reply and stated that they had paid (SGST Rs. 1365857/- + CGST: Rs 1365857/-) in DRC-03 31.03.2023. Hence the Taxpayer's reply is acceptable and dropped. 3. It was submitted by the learned counsel for the petitioner that thereafter the respondents/authorities issued yet another ASMT-10 notice vide proceedings dated 21.08.2023. However, the same was dropped on the basis of the reply filed by the petitioner. The relevant portion of the order is extracted hereunder: This has reference to your reply, details of which is mentioned in table below, in response to the notice issued to you as per details mentioned in table below. In this regard, your reply h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents initially submitted that the petitioner having failed to submit its reply cannot be heard to question the order of assessment. However, to a pointed question as to how the assessing authority had come up with the enhanced figures / demand in respect of the very same discrepancies which were considered earlier and dropped, the learned Additional Government Pleader, on instructions, would submit that the petitioner may treat the impugned order as a show cause notice and submit its objections within a period of two (2) 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 would be considered by the respondents and orders would be passed afresh in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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