9911796707
TMI Blog2025 (2) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices - Defects found in monthly return - Issued show notice - Petitioner ready and willing to pay the disputed tax - HELD THAT:- Following the recent judgment delivered by this Court in the case of M/s. K. Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST & Central Excise [2024 (6) TMI 713 - MADRAS HIGH COURT]. Additionally, petitioner is ready and willing to pay 25% of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2017. During the relevant period, the petitioner had filed its return and paid appropriate taxes. However, during the scrutiny of the petitioner's monthly return, the following defects were noticed: i).mismatch between GSTR 3B and GSTR 2A ii).E-way bill was not generated for the inward supplies contravention to the section 68 and rule 138 of TNGST/CGST Act 2017. 2.1. Pursuant thereto, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O/o. the Assistant Commissioner of GST & Central Excise in W.P.(MD)No.11924 of 2024 dated 10.06.2024. It was further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which, the learned Government Pleader appearing for the respondent d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner shall deposit such remaining 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 25% of the disputed taxes, after deducting the sums already paid and payment by the petitioner of the balance amount, if any, on intimation in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a copy of this order along with 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., 25% of disputed taxes is not complied or objections are not filed within the stipul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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