2024 (12) TMI 441

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... denying the petitioner's opportunity to put forth his case. 2. The petitioner is engaged in execution of works contract and is registered under Goods and Services Act, 2017. During the relevant period viz., 2018-19, the petitioner filed its return and paid the appropriate taxes. However, during the scrutiny of the petitioner's monthly return, it was found that there was a short payment of taxes due to excess claim of Input Tax Credit and alleged mismatch between GSTR-3B vs. GSTR-2A/GSTR-2B. Apart there from the notice also proposed to recover short payment of taxes on the basis of alleged discrepancies between GSTR-1 and GSTR-7. The relevant portion of the notice is extracted hereunder: "GSTIN:33AERPBO0982K12C/2018-19 O/o ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 73 of the Act, as follows: Tax Type Tax (Rs) Penalty (Rs) CGST Rs.56180/- Rs.10000/- SGST Rs.56180/- Rs.10000/- 3) Defect: Interest payable (Late return filing) Year 2018-19 SGST interest payable Rs.26011/- CGST interest payable Rs.26011/- ..........." Pursuant thereto, a Show Cause Notice in Form DRC-01 was issued to the petitioner on 10.03.2022, followed by reminders on 24.02.2024 for 29.02.2024 and on 22.03.2024 for 27.03.2024. However, the petitioner had neither filed its reply nor availed the opportunity for a personal hearing. Hence, the impugned order came to be passed, confirming the proposal. 3. The impugned order has been passed on 24.04.2024, after granting the petition....