2024 (7) TMI 748

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....or the Petitioner : Mr. C. Derrick Sam For the Respondent : Mr. T.N.C. Kaushik, AGP (T) ORDER An order in original dated 29.12.2023 is challenged in this writ petition. Upon receipt of show cause notice dated 29.09.2023 relating to about 10 defects, the petitioner submitted replies dated 16.12.2023 and 28.12.2023. The impugned order was issued in these facts and circumstances. 2. Learned couns....

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....the applicable rate. He further submits that defect no.5 relates to interest for belated filing of GSTR 3B returns and that the petitioner accepts liability in such regard and would discharge the same subject to waiver, if any, pursuant to the recommendations of the GST Council. On instructions, he also submits that the petitioner agrees to remit 10% of the disputed tax demand in respect of defect....

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....e, defect no.2, defect no.4, defect no.6, defect no.7 and defect no.8 were dropped. As regards defect no.1, the petitioner has placed on record the annual return whereby the mismatch between GSTR 1 and GSTR 3B was reconciled by reflecting the value of credit notes. As regards defect no.5, the petitioner shall pay the interest, as agreed to, unless waiver is granted in the interregnum pursuant to t....