9911796707
TMI Blog2025 (2) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... er has been passed without assigning any reason while rejecting the petitioner's objection - violation of principles of natural justice - The learned counsel for the respondent would submit that they would redo the assessment after affording a reasonable opportunity of hearing to the petitioner - HELD THAT:- The impugned orders are set aside. The respondent shall pass a speaking order after af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r registered under GST Act. On examination of the information furnished in the returns under various heads and also the information furnished in GSTR-01, GSTR-2A, GSTR-3B, EWB and other records, the following discrepancies were noticed viz., Under declaration of output tax and Excess claim of input tax credit. 3. The petitioner submitted its objection vide letter dated 05.01.2024, which is extrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de in GSTR 3B for each month. -Regrettably, Table 9 in GSTR 9, which should auto-populate as "paid" for the reported sales in GSTR 1, is not reflecting the accurate status. This discrepancy creates an inaccurate portrayal of the payment status for the reported sales. -We urge your office to verify this discrepancy by cross-referencing the details in the attached GSTR 3B filings for all the rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and kindly request clarification on the steps to rectify these discrepancies at your earliest convenience. Should you require any additional information or clarification, please do not hesitate to contact us. 4. However, the impugned order came to be passed by merely stating that the reply filed by the taxpayer is not acceptable. The relevant portion of the impugned order is extracted hereunder; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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