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2022 (5) TMI 127 - HC - GSTDemand of GST alongwith interest and penalty - purported difference between the contents of two returns i.e., GSTR-1 and GSTR-3B - HELD THAT:- Mr. Anuj Aggarwal, who appears on behalf of the respondents no.2 and 4/revenue, says that the concerned officer will examine the contentions raised by the petitioner, along with the necessary documents filed in support of the contentions. The contentions raised by the petitioner in the writ petition will be examined by the concerned officer by treating it as representation - the concerned officer will grant opportunity of hearing to the authorised representative of the petitioner - petition disposed off.
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