2021 (3) TMI 750

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.... 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 ITC to the tune of Rs. 6.17 Lakhs for the ....

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....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 challenge. Learned counsel for the respond....