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TMI Blog2024 (7) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 of 2024 And W. M. P. No. 18576 of 2024 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner in Form GSTR 3B. By reply dated 27.02.2024, the petitioner explained that e-way bills were raised under several categories, including categories where there was no taxable supply. Consequently, the petitioner stated that there would be a mismatch between the data reflected in the e-way bill portal and the petitioner's GSTR 3B returns. 4. Learned counsel refers to the subsequent let ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upees Three crore and Fifty lakhs only) towards the disputed tax demand, if a reasonable time is provided to make such payment. 5. Mr.Rajinish Pathiyil, learned senior standing counsel, accepts notice for the respondents. He submits that the petitioner was provided a reasonable opportunity to show cause. He also submits that the petitioner's reply dated 27.04.2024 was duly taken into consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent did not refer to the returns filed by the petitioner in Form ITC -04, whereas, such returns were the basis for confirming the tax proposal to the extent specified therein. Since the petitioner was put on notice with regard to larger issue of mismatch, the petitioner could have provided a comprehensive explanation. Therefore, it is necessary to put the petitioner on terms. 7. For reasons afor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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