9911796707
TMI Blog2025 (1) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... and is registered under the GST Act. During the relevant period of 2019-20, the petitioner has filed the returns and paid appropriate taxes. However, on verification of the returns filed by the petitioner, the following defects were noticed: (i) Availment of ineligible and excess ITC under IGST as per GSTR 9. (ii) Availed credit note to be reversed. (iii) Availment of Blocked Input Tax Credit to be reversed. (iv) Mismatch Between GSTR 3B and GSTR 2A. (v) Mismatch Between GSTR 3B and GSTR 1. (vi) Discrepancies between Profit and Loss a/c and GSTR 9C. 3. It is also submitted by the learned counsel for the petitioner that an intimation in DRC 01A was issued on 08.02.2024 followed by a notice in Form DRC-01 on 27.03.2024 and remind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of this Court in the case of M/s.K.Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST & Central Excise in W.P.(MD)No.11924 of 2024 dated 10.06.2024, to submit that this court has remanded the matter back in similar circumstances subject to payment of 25% of the disputed taxes. 7. It was further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to produce the relevant documentary evidences, to which the learned Additional Government Pleader appearing for the respondent does not have any serious objection. 8. By consent of both parties, the writ petition stands disposed of on the following terms: a) The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or garnishee proceedings, the same shall be lifted /withdrawn on complying with the above condition viz., payment of 25 % of the disputed taxes. g) On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. It is made clear that if the above conditions viz., 25% of disputed taxes is not complied or objections are not file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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