9911796707
TMI Blog2025 (2) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional Government Pleader ORDER The present writ petition is filed challenging the impugned order dated 30.04.2024 and also the order dated 23.10.2024 passed on the rectification petition under Section 161 of the GST Act. 2. The learned counsel for the petitioner would however confine the challenge to order dated 30.04.2024 on the premise that the order has been passed without assigning any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This has led to the erroneous representation of excess utilization of input Tax Credit (ITC), which is not reflective of the actual utilization. We kindly request your esteemed office to verify the accuracy of our claim by cross-referencing the details in GSTR 2A and the corresponding GSTR 3B filings for the respective months. 2.Table 9 Discrepancy: -In relation to sales reported in GSTR 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich has to be corrected (Error while filing) 3794524 3794524 0 No difference between 3B availed ITC and Actual ITC. Only due to error in GSTR 9 system generated Data which has lead to confusion. Table 9 summary Particulars CGST ITC SGST ITC IGST ITC As per GSTR 3B 4070315 4070315 0 As per GSTR 9 which should be auto-populated but error occurred 4070315 4070315 0 Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng a non speaking order. 6. The learned counsel for the respondent would submit that they would redo the assessment after affording a reasonable opportunity of hearing to the petitioner. 7. In view thereof, the impugned orders are set aside. The respondent shall pass a speaking order after affording a reasonable opportunity of hearing to the petitioner, taking into account the reply and any docu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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