2021 (3) TMI 750

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.... Ms. Vishakha Gupta, Adv. For the State : Mr. Sachin Kumar, A.A.G.-II ORDER Learned counsel for the petitioner submits that a summary of order has been issued under GST DRC-07 for realizing Rs. 14,36,896/- towards tax, interest and penalty without following the provisions of law of the JGST Act, 2017. The matter relates to an alleged discrepancy in GSTR-2A and GSTR-3B of having availed IT....

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....C-07 has been issued on 14.12.2020 vide Annexure-7. Learned counsel for the petitioner further submits that earlier an ITC totaling Rs. 12,30,238/- was blocked, out of which Rs. 10,18,942/- was later on unblocked. ITC to the tune of Rs. 4,21,698/- remains blocked as on date. Learned counsel for the petitioner has relied upon various provisions of the JGST Act 2017 in order to substantiate the c....