9911796707
TMI Blog2024 (7) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. G. Natarajan For the Respondent : Mr. C. Harsha Raj, AGP (T) ORDER An order dated 27.04.2024 is assailed primarily on the ground that the documents placed on record by the petitioner were not duly taken into consideration. A draft proposal dated 21.12.2023 was received by the petitioner pursuant to an audit. The petitioner replied thereto on 28.12.2023. A show cause notice dated 29.12.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner had not submitted the sales list, outward supply invoices and reconciliation statement. He also points out that these documents were not called for. 3. As regards the second issue, learned counsel submits that it related to RCM. Upon noticing that excess RCM of Rs. 2,17,148/- had been availed of, he submits that the petitioner reversed such excess availment in the GSTR 3B retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these circumstances, the interest of justice warrants that another opportunity be provided to the petitioner on this issue. As regards the issue relating to RCM, the petitioner stated that the excess RCM availed of was reversed in August 2018. This aspect is required to be examined by the assessing officer. In order to protect revenue interest on this issue, it is necessary to put the petitioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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