2024 (11) TMI 903

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....nts : Mr. T. N. C. Kaushik Additional Government Pleader ( T ) ORDER Challenge in this Writ Petition is to the impugned order dated 30.12.2023. 2. Based upon the objections/defects (17 in number) pointed out by the Audit Department pertaining to assessment year 2017-18, the respondent issued a show cause notice on 27.09.2023, proposing to demand tax in respect of said 17 defects. The petitione....

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....ndent issued a show cause notice dated 01.08.2023, alleging mismatch between GSTR-3 and GSTR-2A and once again demanded tax of Rs.24,95,172/-. The petitioner gave reply dated 14.08.2023 and explained that credit of ITC was rightly taken and thus reconciled the figures between GSTR-3B and GSTR-2A. 4. However, the respondent passed the present impugned order dated 30.12.2023, confirming the very sa....

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....tter of the assessment order dated 19.12.2023 and the said order was set aside by this Court and remanded the matter for reconsideration and as now again the impugned order on the very same issue has been passed and hence, he would urge this Court that the matter may be remanded to the respondent for reconsideration. 7. A perusal of the impugned order, dated 30.12.2023 would reveal that the respo....