TMI Blog2024 (3) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... ransitional credit availed of and reflected in the GSTR 9 annual return - mismatch between the Input Tax Credit (ITC) reported in GSTR 9 versus the GSTR 3B returns - HELD HAT:- The petitioner clearly stated in reply dated 21.09.2023 that transitional ITC of Rs. 1,15,40,474/- was claimed and that this is reflected in the GSTR 9 return but not in the GSTR 3B return. As regards the alleged defect per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-consideration by the respondent - Petition disposed off. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.R. Parthasarathy for S. Thvija For the Respondent : Mrs. K. Vasanthamala, GA (T) ORDER An order dated 31.12.2023 is challenged in this writ petition. The petitioner is a registered person under applicable GST enactments and operates on Pan-India basis. Pursuant t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,15,40,474/- was claimed as transitional ITC by filing the requisite Form GSTR TRAN'S. He also pointed out that this explanation was disregarded while issuing the impugned order. 3. He next dealt with defect no.5 pertaining to non payment of tax on Director's remuneration under reverse charge mechanism. As regards this alleged defect, he pointed out that the petitioner had submitted the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nadu. 5. On examining the petitioner's reply in respect of the alleged mismatch between the GSTR 9 and GSTR 3B returns, I find that the petitioner clearly stated in reply dated 21.09.2023 that transitional ITC of Rs. 1,15,40,474/- was claimed and that this is reflected in the GSTR 9 return but not in the GSTR 3B return. As regards the alleged defect pertaining to Director's remuneration, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent. The petitioner is permitted to submit additional documents, if any, within fifteen days from the date of receipt of a copy of this order. Upon receipt thereof, the respondent is directed to provide a reasonable opportunity, including a personal hearing, and thereafter issue a fresh order within two months from the date of receipt of the petitioner's reply. 8. W.P.No.7830 of 202 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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