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TMI Blog2023 (8) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... .Rajkumar For the Respondent : Mrs.K.Vasantha Mala Government Advocate ORDER Mrs.K.Vasantha Mala, learned Government Advocate takes notice on behalf of the respondent. 2. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent. 3. The petitioner has challenged the impugned Assessment Order in GSTN/33ABACS2519L1ZE dated 30.06.2023 for the Assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uploaded earlier on 28.06.2023. 7. The respondent has passed the impugned order by holding with the following observations:- "But it is found that there is an excess availment of ITC in GSTR-3B than available in their GSTR-2A for the year 2019-20 to a tune of Rs.1,27,46,826.66/-, for which adjudication order has been passed on 25.05.2023. And similarly for the year 2021-22, there is an excess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mismatch arises on account of the delay on the part of the suppliers in filing their returns in time. However, the credit that was availed by the petitioner was reflected in GSTRS-2A of the three financial years. 11. Be that as it may, the petitioner ought to have appeared for a personal hearing and made a detail submission instead of requesting the respondent to pass orders based on the document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of 45 days from the date of receipt of a copy of this order. 14. Needless to state, before passing such order, the petitioner shall be heard. 15. The petitioner shall report before the respondent on 17.08.2023. 16. It is open for the petitioner to file additional reply/representation, if any, before the aforesaid date. 17. This Writ Petition stands allowed with the above observations. No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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