2024 (9) TMI 1142

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....r: Mr. M.Hariharan For the Respondent: Mrs. K.Vasanthamala, Government Advocate (Taxes) ORDER An order dated 26.12.2023 is the subject of challenge in this writ petition. 2. Upon scrutiny of returns filed by the petitioner, two notices in Form ASMT-10 were issued to the petitioner. The first notice pertains to discrepancies between the GSTR 3B return of the petitioner and the GSTR 1 statement.....

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....el relied upon a communication from the petitioner's supplier to the petitioner wherein the supplier stated that an error was committed while making entries in the GSTR 1 statement in December 2017 inasmuch as the supplier erroneously selected "YES" in the RCM column. Learned counsel also pointed out that an amended return was filed by such supplier. 4. Mrs.Vasanthamala, learned Government Ad....

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....t not paid RCM. Personal hearing was also issued to them even then they have not discharged the liability on RCM auto populated in GSTR- 2A. But the taxpayer reply is related to credit notes which is completely irrelevant. Hence the proposal is confirmed along with interest and penalty." Since the above finding was recorded by conflating a reply in respect of the credit notes with the RCM issue, ....