2024 (10) TMI 549

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt Pleader ORDER The present writ petition is filed challenging the impugned order issued by the respondent in Reference No.ZD330423141553R, dated 28.04.2023 for the assessment year 2019-2020. 2. It is submitted by the learned Counsel for the petitioner that the petitioner is running a Mobile shop under the name and style of 'Aishwarya Mobiles' and filed GSTR-3B returns for the assessme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... filed challenging the order, dated 28.04.2023. 3. The assessment order is passed inter alia rejecting the claim of ITC on the following grounds, viz., a) Mismatch between GSTR-3B and GSTR-2A; b) ITC not reversed on the basis of debit reflected in GSTR-2A and c) E-Way bill not generated for the movement of goods. It is submitted by the learned counsel for the petitioner that if the petitio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... does not have any serious objection. 6. At this juncture, it is submitted by the learned Counsel for the petitioner that pursuant to the impugned order, the bank account of the petitioner was attached and the same may be lifted, upon payment of 25% of the disputed tax after adjusting a sum of Rs. 1,00,000/- which had already been paid. 7. In view thereof, the impugned order is set aside and the....