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2024 (2) TMI 126 - CALCUTTA HIGH COURTShort deposit of the tax due to inadvertence - order passed without considering the submission made by the petitioner - violation of principles of natural justice - HELD THAT:- It appears from the documents placed before this Court that the petitioner relied upon the GSTR-9C in support of the short payment made by it. The same does not appear to have been considered by any of the respondent authorities. The order passed by the adjudicating authority and the appellate authority are set aside. The adjudicating authority is directed to revisit the issue after taking into consideration the GSTR-9C submitted by the petitioner. An opportunity of hearing shall be given to the petitioner place all documents in support of its claim. The writ petition stands disposed of.
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