9911796707
TMI Blog2025 (1) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... d order suffers from violation of principles of natural justice inasmuch as it does not apply its mind to the material on record while confirming the levy of interest and penalty - HELD THAT:- Taking into account the peculiar facts of the case, wherein, the petitioner has already reversed the ITC which is in dispute, this Court is of the view that the petitioner may be granted one final opportunit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levy of interest and penalty. 2. It is submitted by the learned counsel for the petitioner that the petitioner is registered under the Goods and Services Tax Act, 2017. During the relevant period 2017-18, the petitioner filed its returns and paid the appropriate taxes. On scrutiny of the returns, it was noticed that there was a mismatch between GSTR 3B and 2A. 3. It is submitted by the learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount the peculiar facts of the case, wherein, the petitioner has already reversed the ITC which is in dispute, this Court is of the view that the petitioner may be granted one final opportunity to put forth his objections, which was not objected to by the learned Special Government Pleader for the respondent. 6. In view thereof, the impugned order, dated 07.12.2023 is set aside. The impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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