2023 (8) TMI 578

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....an For the Petitioner : Mr.P.Rajkumar For the Respondent : Mrs.K.Vasantha Mala Government Advocate ORDER Mrs.K.Vasantha Mala, learned Government Advocate takes notice on behalf of the respondent. 2. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent. 3. The petitioner has challenged the impugned Assessment Order in GSTN/33ABACS2519....

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....and filed a physical copy of the reply that was uploaded earlier on 28.06.2023. 7. The respondent has passed the impugned order by holding with the following observations:- "But it is found that there is an excess availment of ITC in GSTR-3B than available in their GSTR-2A for the year 2019-20 to a tune of Rs.1,27,46,826.66/-, for which adjudication order has been passed on 25.05.2023.....

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....had been attempted to be explained by the petitioner that the mismatch arises on account of the delay on the part of the suppliers in filing their returns in time. However, the credit that was availed by the petitioner was reflected in GSTRS-2A of the three financial years. 11. Be that as it may, the petitioner ought to have appeared for a personal hearing and made a detail submission instead o....