TMI Blog2024 (4) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... an amount of Rs. 59,430.68/- each wrongly towards CGST and SGST instead of IGST - HELD THAT:- On examining the petitioner's reply dated 17.03.2023, it appears prima facie that the disparity was on account of wrongly specifying higher amounts in the GSTR 3B returns as regards output CGST and output SGST. This aspect was not duly taken note of while issuing the impugned order. At the same time, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipt of a copy of this order. The petition is disposed off. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. P. Rajkumar For the Respondent : Mr. T.N.C. Kaushik, AGP (T) ORDER An order dated 09.06.2023 is challenged in this writ petition. The petitioner received a show cause notice dated 26.12.2022 in respect of disparity between the petitioner's GSTR 1 and GSTR 3B r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is dated 09.06.2023 and that the period of limitation for filing an appeal long expired. Therefore, he submits that no case is made out for interference. 4. On examining the petitioner's reply dated 17.03.2023, it appears prima facie that the disparity was on account of wrongly specifying higher amounts in the GSTR 3B returns as regards output CGST and output SGST. This aspect was not duly t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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