2023 (6) TMI 231

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....ulati, Sr. Adv. with Mr. Kishore Kunal, Mr. Manish Rastogi & Mr. Runjhun Pare, Advs. For the Respondents Through: Mr. Rajeev Aggarwal, ASC with Mr. Manbhar Mittal, Adv. for R1. ORDER CM APPL. 29675/2023 1. Exemption is allowed, subject to all just exceptions. 2. The application is disposed of. W.P.(C) 7659/2023 & CMAPPL. 29674/2023 3. The petitioner has filed the present petition, inte....

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....er, 2017. However, the petitioner immediately reversed the ITC that was used for discharging the overstated liability and reported the same in its returns filed for the month of October, 2017. Thereafter, on 22.12.2017, the petitioner filed its returns (GSTR-1) for the month of September, 2017 and correctly stated the tax liability at Rs.3,23,36,855/- instead of Rs.32,33,36,855/- as reported earli....

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....pears that the said clarification was not considered. 8. To add to the petitioner's woe, on 19.12.2022, respondent no. 1 issued a demand for a sum of Rs.55,39,99,352/-, which comprised of the tax demand of Rs.30,00,26,728/- and interest on the said amount quantified at Rs.25,39,72,624/-. 9. The petitioner once again clarified the reasons for the mismatch by a communication dated 18.01.2023. Ther....

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....t been considered. 13. In view of the above, we are inclined to quash the show cause notice dated 12.05.2023. However, Mr. Aggarwal, learned counsel appearing for the respondents, assures this Court that the respondents will duly consider all clarifications and pass an appropriate order. 14. In view of the above, we consider it apposite to direct the concerned authority to pass an appropriate or....