2024 (2) TMI 1242

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etitioner. The petitioner replied thereto on 25.09.2023. The impugned order dated 29.12.2023 came to be issued thereafter. 2. Learned senior counsel for the petitioner submits that the writ petition was filed to assail the impugned order only in respect of Discrepancy Nos.1, 2, 10 and 11. With reference to Discrepancy No.1, which relates to non GST supply, learned senior counsel pointed out that the petitioner had received trade discounts from two suppliers based on performance and that such discounts fall within the scope of non GST supplies. In spite of recognizing that the only error committed by the petitioner was with regard to the column of the return under which reporting was done, it is stated that tax, interest and penalty was imp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner failed to place relevant documents on record. 5. As regards Discrepancy No.2 relating to alleged mismatch between GSTR-3B and GSTR-1 returns, it is evident that the assessing officer accepted the explanation of the petitioner that there was no mismatch. The finding recorded thereafter that there was short payment of tax under IGST cannot be countenanced on account of the fact that this issue was not raised in the show cause notice pursuant to which the assessment order was issued. As regards this head of liability, it becomes necessary for the assessing officer to issue a fresh show cause notice. 6. Turning to Discrepancy No.1, the petitioner submitted an explanation that trade discount / incentive was received from two suppliers on t....