2024 (9) TMI 883

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....2023 is challenged by the petitioner on the ground that the petitioner's replies were not taken into consideration. 2. Upon perusal of the petitioner's returns, a notice in Form GST ASMT-10 was issued to the petitioner on 18.08.2023. In response, the petitioner requested for an extension of time to file necessary documents. A show cause notice dated 19.09.2023 was issued thereafter. The p....

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....nment Advocate, accepts notice for the respondent. He submits that the petitioner merely requested for an extension of time upon receipt of notice in Form GST ASMT-10. As regards the reply dated 19.12.2023, he submits that such reply is not available on record. He further submits that the petitioner should have rectified the discrepancy while filing the annual return, but failed to do so. 5. The ....

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....p;       Note: Interest was calculated upto today (29.12.2023). If the taxable person makes payment of tax and other dues on a date after 29.12.2023, then such number of days of default should be taken into account and interest amount has to be reckoned till the date of making payment." 6. The above extract reveals that the petitioner's replies were not taken into consi....