2024 (9) TMI 160

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....ed:- 18-7-2024<br>Civil Writ Jurisdiction Case No. 5240 of 2024 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE K. VINOD CHANDRAN AND HONOURABLE MR. JUSTICE PARTHA SARTHY For the Petitioner : Mr. Rohan Shah, Advocate Mr. Ravi Bharuka, Advocate Mr. Joybrata Misra, Advocate Mr. Sanjeev Kumar, Advocate Mr. Manish Mishra, Advocate Mr. Shareen Gupta, Advocate Mr. Tanay Vyas, Advocate For the Responden....

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....ct, which was read with Rule 99 of the Bihar GST Rules, 2017. It is pointed out that Section 61, speaks of scrutiny of returns after which there is an obligation to inform the assessee about any discrepancy noticed, and call for the assessee's explanation. Sub-section (2) provides for the dropping of the proceeding if the explanation offered is accepted, and, in case no satisfactory explanation is....

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....in Annexure-3, it is identical to the model Form appended to the Rules. It was pointed out that there is a discrepancy insofar as the ITC declared in the annual return not having been reconciled with the financial statement (Table 14T of Form 9C). 4. The assessee also replied as per Annexure-4, but however, taking the contention that uploading Form GSTR-9C was optional and that the unreconciled....