TMI Blog2025 (1) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... reply to the show cause notice - HELD THAT:- On this being pointed out, the learned counsel for the respondent on instructions would submit that they would pass orders afresh after considering the petitioner's reply dated 17.08.2024 and after affording the petitioner a reasonable opportunity of hearing. The respondent is directed to consider the petitioner's reply dated 17.08.202 and pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the GST Act. During the relevant period of 2018-19, the petitioner has filed the returns and paid appropriate taxes. However, on scrutiny of the returns, the following defects were noticed: (i) Tax on outward supplies under declared on reconciliation of data in GSTR 09. (ii) Reconciliation of GSTR 01 and GSTR 09. (iii) Excess ITC claimd on account of non-reconciliation of information. (iv) I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it that they would pass orders afresh after considering the petitioner's reply dated 17.08.2024 and after affording the petitioner a reasonable opportunity of hearing. 5. In view thereof, the impugned order is set aside. The respondent is directed to consider the petitioner's reply dated 17.08.202 and pass orders afresh after affording the petitioner a reasonable opportunity of hearing. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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