2024 (10) TMI 1441

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....r dated 27.12.2023 is the subject of challenge in this writ petition. The petitioner is a registered person under applicable GST enactments. Upon receipt of a show cause notice dated 27.09.2023 alleging discrepancy between the GSTR-3B return and GSTR-1 return as also between the GSTR-3B return and GSTR-2A auto populated return, the petitioner submitted a reply dated 29.09.2023. By such reply, the ....

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....accepts notice for the respondent. She points out that the show cause notice was issued in September 2023 and that the petitioner was also offered a personal hearing on 05.10.2023. Since the assessment order was issued after adhering to principles of natural justice, learned counsel submits that no interference is warranted. 4. On examining the show cause notice, it is evident that two tables are....

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..... It has been noticed that you have filed both GSTR 1 and GSTR-3B for the period from July - 2017 to March - 2018 thereby collecting the tax. During the scrutiny of the return for the above tax period difference between liability declared in GSTR-1 and tax paid under GSTR-3B as detailed below which shows that there was a mismatch between GSTR 1 and GSTR 3B returns." 5. The above extract indicates....