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2024 (5) TMI 969
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.... For the Respondent : Mr. R. Suresh Kumar ORDER Mr.R.Suresh Kumar, learned Additional Government Pleader takes notice for the respondent. 2. The petitioner has challenged the impugned order passed by the respondent on 25.04.2023 in his proceedings bearing Ref.No.GSTIN. 33AECPY8766R1ZC/201-18. 3. By the impugned order, the respondent has confirmed the demand and imposed the penalty a....
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....he personal hearing and thus, it has culminated in adverse assessment order. 6. It is submitted that the mistake is on the part of the supplier, who has filed incorrect return in GSTR-1 indicating that the petitioner is the customer and not a business person. It is submitted that the petitioner was trying to follow up with the issue with the respondent after the respondent recovered a sum of Rs....
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....that the petitioner has also not furnished any details for the excess ITC claimed over and above the ITC available in GSTR-2A and outward supplies and on account of the difference between the inputs in Form GSTR-3B and GSTR-9. 10. Having considered the submissions made by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent, I am of the view th....