2024 (9) TMI 1148

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....) ORDER An assessment order dated 22.08.2023 is challenged in this writ petition primarily on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand. A show cause notice dated 05.05.2023 was issued to the petitioner in respect of discrepancies between the petitioner's GSTR 3B returns and the auto populated GSTR 2A. The petitioner did not reply thereto ....

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....ent. On instructions, he confirms appropriation of a sum of Rs.4,78,854/-. However, he submits that he has no instructions with regard to the recovery made from the electronic credit ledger of the petitioner. 4. The petitioner asserts that the discrepancy occurred on account of the petitioner specifying the amount under the row relating to "all other ITC" instead of the row relating to "import of....