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TMI Blog2024 (6) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... sp;R. Sreejith, K. Krishna, Achyuth Menon, Padmanathan K.V. For the Respondents : By Adv Thomas Mathew Nellimoottil, By G.P. Smt. Jasmin., Senior Panel Counsel Sri. T.C. Krishna JUDGMENT The petitioner is an assessee under the CGST/SGST Acts, 2017. According to the petitioner, GSTR-3B returns for the months of December 2017, January to March 2018 and April 2018 to March 2019 were filed as 'NI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d payment of tax, it is stated as follows:- "The Tax Payer was also provided an opportunity of being heard on 4.08.2023 at 11 .00 AM in the office of the State Tax Officer, Thiruvalla. The tax payer appeared on 12.08.2023 and filed a reply manually. The tax payer replied that the amounts are already remitted to the electronic cash ledger and paid the above tax through DRC 03 by utilizing the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eplied that the IGST was wrongly mentioned, the entire services are intra state only. Hence the IGST liability does not exist. But he has not made any amendments in his returns. Hence the reply filed by the tax payer is not acceptable." 5. In Exts. P10 and P11, no reasons are stated for not accepting the reply of the petitioner. When a show cause notice is issued and a reply is submitted, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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