2022 (5) TMI 127

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....Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J.: (ORAL) CM APPL. 20460/2022 1. Allowed, subject to just exceptions. W.P.(C) 6740/2022 & CM APPL. 20459/2022 [Application filed on behalf of the petitioner seeking interim relief] 2. Issue notice. 2.1. Mr. Chiranjiv Kumar accepts notice on behalf of respondent no.1/UOI. 2.2. Mr. Anuj Aggarwal accepts notice on behalf of respondent nos.2 and 4/revenue. 3. With the consent of the counsels for the parties, the writ petition is taken up for hearing and final disposal, at this stage itself. 4. The substantial prayers made in the writ petition are as follows: "i. To issue an appropriate writ, order, or direction to Respondents to quash and set aside impugned order date....

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...., the difference arose on account of one invoice, which was inadvertently not filed with the return [i.e., GSTR-3B] submitted for March 2019. 5.2. Mr. Puneet Agarwal says that the error was corrected in the subsequent return filed for April 2019. 6. It is Mr. Puneet Agarwal's contention that the requisite tax, along with interest, has been deposited in line with the respondents/revenue's own circular dated 29.12.2017. (See page 56 of the case file.) 6.1. It is, therefore, contended by Mr. Puneet Agarwal that if this aspect is taken into account i.e., that the petitioner corrected the error in April 2019, almost nothing will be payable by the petitioner, insofar as the tax and interest are concerned. 7. Mr. Anuj Aggarwal, who appears on ....