2024 (9) TMI 1011

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....lf. 3. The petitioner has filed this writ petition challenging the order in Reference No.ZD3304242560010, dated 30.04.2024 passed by the respondent for the period 2018-2019. 4. The learned Senior Counsel appearing for the petitioner submits that the respondent initially issued a DRC-01 notice dated 27.12.2021, followed by a Show Cause Notice in Form GST DRC-01 dated 15.07.2022, citing four main discrepancies, viz., (a) short payment of tax upon comparing GSTR-9 and GSTR-3B, (b) irregularity in reporting transactions attracting TDS, (c) short payment of interest due to delayed tax payment, and (d) claiming of ITC for the period 2017-2018. The petitioner responded with a detailed reply on 16.08.2022, disputing the alleged discrepancies and ....

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....ondent submits that the two show cause notices are independent, and the discrepancies in the DRC-01 notices dated 15.07.2022 and 09.01.2024 are not the same. The former notice raised four discrepancies, while the latter raised 14. However, the counsel has no objection to granting relief to the petitioner, subject to certain terms. 6. I have considered the submissions made by both counsels and perused the materials on record. 7. Upon consideration, it is evident that two show cause notices were issued: one on 15.07.2022 and another on 09.01.2024. The first discrepancy in the notice dated 15.07.2022 and the fourth discrepancy in the notice dated 09.01.2024 are identical, resulting in an overlap. This duplication, along with the issuance of ....