2025 (3) TMI 106

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..... There are no justification to continue the writ petition on our board and dispose of the same by permitting the writ petitioner to file its response to the stand as taken by the respondents and which stands reflected in Paragraphs 15 and 16 of the counter affidavit as reproduced. The said response may be filed within a period of three weeks from today. Petition disposed off.
HON'BLE MR. .....

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..... may deem fit and proper in the nature and circumstances of the case." 2. As is manifest from the above, the petitioner is essentially aggrieved by the failure on the part of the respondents to release the refunds which were claimed. 3. From the response which has been filed on their behalf in these proceedings, however, we note that they principally allude to the following discrepancies in the .....

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..... aph 14 of the Writ Petition are incorrect and denied. (a) As per the records available, the Petitioner was given an opportunity of being heard through personal hearings by appearing before the competent authority as the personal hearing date and time had already been mentioned in each Show-Cause Notice itself. The Show-Cause Notice at Pages 46 and 47 of the Writ Petition) reads as under: "You .....

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..... e said mismatching of invoices was mentioned in the Show-Cause Notice or not. Moreover, it is submitted that the fact that the mismatch of invoices had still been reflecting in his GSTR-2A even after lapse of 2 years after the relevant period. It is submitted that the second ground mentioned in the Para 14 of the petition pertains to the mismatch of ITC invoices reflecting in GSTR-2A and of the .....

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..... tioner has failed to file a rejoinder affidavit. 5. We, consequently, find no justification to continue the writ petition on our board and dispose of the same by permitting the writ petitioner to file its response to the stand as taken by the respondents and which stands reflected in Paragraphs 15 and 16 of the counter affidavit as reproduced hereinabove. The said response may be filed within a p .....

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