2024 (4) TMI 277

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..... For the Respondent : Mr.V. Prashanth Kiran, Govt. Advocate (T) ORDER The assessment order dated 13.07.2023 is challenged primarily on the ground that two separate proceedings were initiated in respect of the same assessment period and pertaining to the same issue. 2. The petitioner is a trader in iron and steel. Pursuant to a notice in Form GST ASMT - 10 dated 18.07.2022, an assessment order d .....

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..... GSTR 2A returns, learned counsel contends that the impugned order is not sustainable. 4. Mr.V. Prashanth Kiran, learned Government Advocate (Tax) accepts notice on behalf of the respondent. He submits that the assessment order dated 29.09.2023 was issued pursuant to the notice dated 18.07.2022 after noticing discrepancy between GSTR 3B and GSTR 2A returns. He further submits that such proceedings .....

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..... tiating two separate proceedings in respect of the same assessment period and in respect of the same issue. The rectification order is also unclear with regard to the reasons for rectification. Such order indicates that there is no tax liability. In these circumstances, the petitioner is entitled to another opportunity to explain the disparity between the GSTR 3B and GSTR 2A returns. However, the .....

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