TMI Blog2024 (5) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... sh Kumar ORDER Mr.R.Suresh Kumar, learned Additional Government Pleader takes notice for the respondent. 2. The petitioner has challenged the impugned order passed by the respondent on 25.04.2023 in his proceedings bearing Ref.No.GSTIN. 33AECPY8766R1ZC/201-18. 3. By the impugned order, the respondent has confirmed the demand and imposed the penalty and levied interest on the petitioner for a t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is submitted that the mistake is on the part of the supplier, who has filed incorrect return in GSTR-1 indicating that the petitioner is the customer and not a business person. It is submitted that the petitioner was trying to follow up with the issue with the respondent after the respondent recovered a sum of Rs. 39,152/- on 11.01.2024 and further a sum of Rs. 1,14,126/- on 16.02.2024. It is subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove the ITC available in GSTR-2A and outward supplies and on account of the difference between the inputs in Form GSTR-3B and GSTR-9. 10. Having considered the submissions made by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent, I am of the view that a fresh opportunity can be given to the petitioner, as admittedly the petitioner has not re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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