Home Case Index All Cases GST GST + HC GST - 2023 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 502 - HC - GSTCancellation of GST registration of petitioner - difference between the turn over disclosed in GSTR-01 and the ITC claimed in GSTR-3B - HELD THAT:- The impugned Assessment Order dated 21.06.2022 does not bear any discussion as neither reply was filed by the petitioner before the respondent prior to passing of the impugned order nor the petitioner appeared before the respondent. Failure of the petitioner to file reply on account of closure of the business can be attributed to the negligence of the petitioner. However, on that score alone, the impugned order cannot be sustained. Petitioner deserves a chance to explain the case as there is a possibility of the petitioner establishing that credit was available for being set off against the tax liability of the petitioner for the period in dispute - The petitioner shall deposit a sum of Rs. 20,00,000/. This amount to be deposited by the petitioner shall be either appropriate or refunded to the petitioner subject to the final outcome of the proceedings pursuant to this order. The case is remitted back to the respondent to redo the exercise subject to the petitioner depositing the aforesaid sum of Rs. 20,00,000/- within a period of four weeks from today - Petition disposed off.
|