2024 (7) TMI 603

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....titioner : Mr. A. Satheesh Murugan For the Respondent : Mr. R. Nandhakumar Senior Standing Counsel ORDER Mr.R.Nandhakumar, learned Senior Standing Counsel takes notice for the respondent. 2. With the consent of both the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent, at the time of admission, this Writ Petition is taken up for final dispos....

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....rence in tax liability declared in the GSTR-1 and tax discharged in GSTR-3B. On verification, it is noticed that you have raised debit notes for your out ward supplies made to various recipient for the month of Apr,2018, Aug,2018 and March, 2019. After making amendment, the tax liability declared and discharged were tallied and non discrepancy has been noticed. 5. By the aforesaid communication....

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....DRC-01A dated 08.08.2023 and Show Cause Notice No.27/GST/SUPDT/EPM/2023 dated 11.10.2023 bearing reference C.No.IV/04/39/2022-EPM (O.C.No. 227/2023) were issued to the petitioner which have culminated in the impugned Order-in-Original dated 12.02.2024, wherein, not only the amount which has been dropped in the earlier proceedings of the respondent dated 15.03.2023 but also the other amounts have b....

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....ame, the impugned order is set aside and the case is remitted back to the respondent to pass a fresh order on merits and in accordance with law subject to the petitioner depositing 10% of the balance amount of Rs. 3,61,036/- with the respondent, within period of 30 days from date of receipt of copy of this order. 10. The impugned order which stands set aside in this order shall be treated as ad....