2023 (12) TMI 1197

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....ICE ROHIT ARYA And HON'BLE SHRI JUSTICE AMAR NATH (KESHARWANI) FOR THE PETITIONER : SHRI RAVI DWIVEDI - ADVOCATE FOR THE RESPONDENTS : SHRI PRAVEEN SURANGE - ADVOCATE ORDER Petitioner; an assessee under the GST Act is before this Court under Article 226 of the Constitution of India taking exception to the impugned show cause notice dated 26-09-2023 (Annexure P-8) whereby in para 2 ....

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....n any of the monthly GSTR 3B of relevant months and nor any payment of interest on such excess utilisation. Particular CGST SGST IGST ITC as per GSTR-2A 874930.6 874930.6 38909691.1 ITC as per GSTR-3B 1063282.52 1063282.5 53365793.11 Excess Availment 1878351.92 188351.92 14456102.01 2. Shri Praveen Surange, Advocate has entered appearance on advan....