2024 (4) TMI 717

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....r. P. Rajkumar For the Respondent : Mr. T.N.C. Kaushik, AGP (T) ORDER An order dated 09.06.2023 is challenged in this writ petition. The petitioner received a show cause notice dated 26.12.2022 in respect of disparity between the petitioner's GSTR 1 and GSTR 3B returns. By reply dated 17.03.2023, the petitioner explained the disparity by pointing out that the error occurred on account of r....

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....s made out for interference. 4. On examining the petitioner's reply dated 17.03.2023, it appears prima facie that the disparity was on account of wrongly specifying higher amounts in the GSTR 3B returns as regards output CGST and output SGST. This aspect was not duly taken note of while issuing the impugned order. At the same time, it should be noticed that the impugned order was issued in Ju....