9911796707
TMI Blog2025 (2) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... other motor vehicles . The petitioner is registered under the Goods and Services Tax Act, 2017. The petitioner had filed its return in April 2020, however admittedly, the above return contained certain errors and the petitioner was unable to rectify or file a revised return. The short payment amounted to Rs. 24,26,988/-. It is submitted by the learned counsel for the petitioner that the difference of Rs. 24,26,988/- was reflected in the GST PMT-06 Challan in the electronic cash ledger on 02.06.2020, which is disputed by the learned counsel for the respondent. It is submitted by the learned counsel for the petitioner that, in any view, there was adequate balance in the electronic cash ledger during the period from 2020-21 to 2023-24 as would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ledger, for the period of delay in filing the said return beyond the due date, at such rate as may be notified under sub-section (1) of section 50. (2) In all other cases, where interest is payable in accordance with sub section (1) of section 50, the interest shall be calculated on the amount of tax which remains unpaid, for the period starting from the date on which such tax was due to be paid till the date such tax is paid, at such rate as may be notified under sub-section (1) of section 50. (3) In case, where interest is payable on the amount of input tax credit wrongly availed and utilised in accordance with sub-section (3) of section 50, the interest shall be calculated on the amount of input tax credit wrongly availed and utilis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected by the respondent on the premise that the tax payer had not maintained sufficient balance in the electronic cash ledger. 5. The learned counsel for the petitioner would submit that if they are given an opportunity, they would be able to demonstrate that there was adequate balance in the electronic cash ledger during the relevant period and would thus request one final opportunity to put forth their case before the respondent authority, which was not objected to by the learned counsel for the respondent. 6. In view thereof, the impugned Order in Original No.13 of 2024 dated 08.08.2024 is set aside. It is open to the petitioner to treat the impugned order as a Show Cause Notice and submit its objections along with supporting document ..... X X X X Extracts X X X X X X X X Extracts X X X X
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