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TMI Blog2024 (10) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Additional Government Pleader ORDER This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and learned Additional Government Pleader for the respondent and after dispensing with the counter filed by the respondent. 2. The petitioner is before this Court against the impugned order dated 27.04.2024 passed by the respondent for the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of the petitioner that on the said date, the petitioner filed a detailed reply, which has also been accepted by the respondent. However, in the impugned order, the respondent has demanded the aforesaid amount. 6. It is submitted that the aforesaid amount was not a part of the notice that was issued to the petitioner in GSTR 01 dated 19.04.2022, which was replied by the petitioner on 27.04. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efully examined. previous year unclaimed ITC (SGST 14,297.01+ CGST 14,297.01) was verified with GSTR 3B and auto populated GSTR 2A in GST model 2 login) only for eligible the dealer taken in 2018-19 The taxpayer reply was verified with GSTR 3B and auto populated GSTR 2A in GST model 2 login. PARTICULARS CGST ITC SGST ITC ITC as per GSTR3B 15,27,922.00 15,27,922.00 ITC as per GSTR2A 12,31 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to comply with the provisions laid for eligibility of ITC in the sections 16(2),16(4) 17(5) Rule 36(4) and Circular as well. Hence, in the absence of complete material records and the failure on the part of taxpayer to establish the proof of claim, the excess claimed Input Tax Credit than available in GSTR 2A is subjected to reversal as quantified below: Quantification: Category of Tax Tax In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the above as a show cause notice with in a period of 45 days from today. The petitioner shall, thereafter, file a reply to the same with in a period of 30 days. The respondent shall thereafter pass a fresh order on merits and in accordance with law as expeditiously as possible preferably within a period of two months. Needless to state, the petitioner shall be heard before passing the order. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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