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2024 (4) TMI 770 - HC - GSTValidity Of Assessment order passed - discrepancies between the petitioner's GSTR 3B returns and the auto populated GSTR 2A - show cause notice - credit notes were erroneously reported as ITC - certificate produced by the Chartered Accountant rejected, without assigning any reasons - HELD THAT:- On examining the findings, I find that the explanation of the petitioner was not duly examined from the perspective of ascertaining whether the amount reflected as ITC tallies with the value of credit notes issued by the petitioner. If such exercise had been carried out, it would become clear as to whether there was revenue loss by way of excess availment of ITC. Since such exercise was not carried out and findings were recorded confirming the tax demand merely because credit notes were not duly reported in GSTR 1 or in the auto populated GSTR 2A, the impugned order calls for interference on this issue. As regards the provision of a Chartered Accountant's certificate to explain the discrepancy to the extent of about Rs. 53,18,913/-, the impugned order merely records that the certificate issued by the Chartered Accountant and the petitioner's reply are not accepted. It is unclear as to why the certificate was rejected because no reasons are discernible from the impugned order. Thus, the impugned order calls for interference and is hereby set aside. As a corollary, the matter is remanded for re-consideration by the respondent. The respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order after taking into consideration the contentions of the petitioner. Such order shall be issued within two months from the date of receipt of a copy of this order. W.P. is disposed of on the above terms. No costs. Consequently, W.M.P. are closed.
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