2025 (2) TMI 934

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..... Rajeev Aggarwal, SSC. ORDER 1. The writ petitioner has impugned the final order dated 18 August 2024 referable to Section 73 of the Central Goods and Services Tax Act, 2017 ["CGST Act"] and whereby the net tax payable as computed by the respondent appears to be based on a failure to reconcile the returns that were submitted. 2. When the writ petition was originally entertained, the petitioner h .....

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..... vices Tax ["GST"] Portal itself would establish that no difference existed under the head of CGST, State GST and Integrated GST. 5. In view of the aforesaid position which is taken, we permit the writ petitioner to move an appropriate application for rectification bringing to the attention of the GST officer, the details which are alluded to and referred to hereinabove. The same may be duly ascer .....

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