9911796707
TMI Blog2025 (2) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... ward e-way bills - Non-generation of inward e-way bills - levy of penalty and interest - the petitioner is ready and willing to pay 10% of the disputed tax - HELD THAT:- The petitioner shall deposit 10% of the disputed taxes as admitted by the learned counsel for the petitioner and the respondent, within a period of four weeks from the date of receipt of a copy of this order. The impugned order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd e-way bills and consequential levy of penalty and interest. 2.1. In view of the mismatch between GSTR 3B and GSTR 2A, the same was found to be acceptable and the proposal was dropped. Further, insofar as the other two defects i.e., non-declaration of outward and inward e-way bills proposal was confirmed inasmuch as the petitioner has not responded to the same in its reply. 3. It is submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stances subject to payment of 10% of the disputed taxes. 5. It was further submitted that the petitioner is ready and willing to pay 10% of the disputed tax and that they may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the learned Government Advocate appearing for the respondent does not have any serious objection. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining sum within a period of three weeks from such intimation. d) The entire exercise of verification of payment, if any, intimation of the balance sums, if any, to be paid for compliance with the direction of payment of 10% of the disputed taxes, after deducting the sums already paid and payment by the petitioner of the balance amount, if any, on intimation in compliance with the above directio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supporting documents/material. 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. It is made clear that if the above conditions viz., 10% of disputed taxes is not complied or objections are not filed within the stipulated period, four weeks respecti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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