2024 (7) TMI 917

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....For the Respondent : Mr.T.N.C.Kaushik, AGP (T) ORDER An order in original dated 07.03.2024 is challenged in this writ petition on the ground that Input Tax Credit (ITC) reflected in GSTR 2A was not properly taken into consideration. Pursuant to the scrutiny of the petitioner's returns, notice in Form ASMT 10 was issued on 17.08.2023. This was followed by show cause notice dated 19.09.2023. T....

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....n Form ASMT 10 dated 17.08.2023. He also submits that the replies of tax payer to the show cause notice were duly considered. He also points out that information relating to the mismatch was received from ICEGATE. As regards the Model-2 portal, he submits that this is a source of information for the GST Department. 4. The petitioner has placed on record screen shots from the GST portal in respect....