2024 (9) TMI 1297

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.... and Ms Vanshika Taneja, Advocates. For the Respondent Through: Mr. Rajeev Aggarwal, ASC and Mr. Shubham Goel, Advocate. VIBHU BAKHRU, J. (ORAL) CM APPL. 53916/2024(directions) 1. For the reasons stated in the application, same is allowed. 2. The application stands disposed of. W.P.(C) 7655/2024 & CM APPL. 31863/2024 3. With the consent of the learned counsels for the parties, the petition ....

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....nder declared on reconciliation of data in GSTR-09: Rs. 17,45,101/-. 2. Under declaration of output tax: Reconciliation of GSTR-01 with GSTR-09: Rs.31,13,79,219/-. 3. Excess claim of ITC: Scrutiny of ITC reversals in GSTR-09 - Table 7 Rs. 1,87,548/-. 4. Excess claim of ITC: Under declaration of Ineligible ITC availed: Rs. 62,11,960/-. 5. Excess claim of ITC: ITC claimed from cancelled deal....

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....d in the impugned SCN was confirmed. 8. The petitioner submits that similar issue persisted in the next tax period for 2019-20 as well. The adjudicating authority has examined the said issue in some detail and in terms of an order dated 25.08.2024, the adjudicating authority has accepted the petitioner's contention that there is technical glitch, whereby the advance amount has been added instead ....