TMI Blog2023 (6) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... nclear as to whether the particulars have been supplied in this specific manner and whether the entirety of the supporting documents have been produced before the Assessing Officer - However, a perusal of the impugned order makes it clear that it is only in paragraph 5 onwards that the Assessing Officer has embarked on the determination/crystallisation of the amount to be reversed on a comparison of the ITC claimed under GSTR 3B and GSTR 2B. This determination, in the considered view of the Court, ought to have been put to the petitioner in the show cause notice itself prior to passing of the impugned order, such that the petitioner had been afforded sufficient opportunity to respond the same and, or provide details in support of the cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d notices in DRC-01A and ASMT -10 calling for identical particulars as were required for the presnt impugned proceedings as well. 4. While it is the petitioner's case that those particulars have been supplied, learned Government Advocate would submit that the particulars have to be supplied in a tabulation that was specifically put to the petitioner. 5. To be noted, the manner in which the respondent has sought the information along with supporting particulars incuding invoices is clearly set out in communication dated 09.09.2022 as follows: Inward Supplies (GSTR 2B Vs. GSTR -3B): ITC AS PER GSTR-3B ITC AS PER GSTR-2B DIFFERENCE IGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SGST CGST IGST c) In eligible ITC GSTIN Inward supply value Tax paid 6. It is unclear as to whether the particulars have been supplied in this specific manner and whether the entirety of the supporting documents have been produced before the Assessing Officer. 7. However, a perusal of the impugned order makes it clear that it is only in paragraph 5 onwards that the Assessing Officer has embarked on the determination/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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