TMI Blog2023 (8) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner had failed to file a reply in time - HELD THAT:- 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 documents that were furnished along with the reply dated 28.06.2023. The officers would have required proper assistance or otherwise the officers would be left with no other option but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Year 2020-2021. 4. The impugned Assessment Order precedes a Show Cause Notice dated 26.05.2023. In terms of the aforesaid Show Cause Notice, the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und 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 availment of ITC in GSTR-3B than available in their GSTR-2A to a tune of Rs.4,18,59,733.70/-, for which Show Cause Notice dated 26.05.2023 has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 documents that were furnished along with the reply dated 28.06.2023. The officers would have required proper assistance or otherwise the offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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