2023 (1) TMI 141

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....hereby the demand is raised of Rs.31,95,464/- [consisting of tax of Rs.20,22,446/- (CGST + SGST), interest of Rs.9,70,774/- and penalty of Rs.2,02,244/-] for mismatch of ITC between GSTR 2A vs GSTR 3B of the GST Act. 2. The petitioner is a Company incorporated under the Companies Act,1956 and is in the business of Construction, Civil Engineering and is registered as a dealer under the GGST/CGST Act. He regularly files his return of income. 3. The issue concerns the year 2019-2020. There was a mismatch between GSTR 3B and GSTR 2A. This was due to non filing of the returns by the suppliers of the goods. He purchased the goods during the period of 2019-20 from various suppliers to be used in its projects and the suppliers issued invoices bea....

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....oner is before this Court seeking to question the provisional attachment order of the respondent in month of October, 2022. There is no other efficacious remedy as he has missed the bus of filing the appeal. 3. Prayers sought for are as follows: "A. This Hon'ble Court may be pleased to issue a writ of Certiorari or any other appropriate writ or order quashing and setting aside impugned order dated 07-04-2022 (annexed at Annexure A) as being wholly without jurisdiction, illegal and in violations of the provisions of law. B. Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to stay further proceedings pursuant to impugned order dated 07-04-2022 (annexed at Annexure A); C. Ex parte ....