2025 (1) TMI 405

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....of manufacturing of automobile components and is registered under the GST Act. During the relevant period of 2019-20, the petitioner has filed the returns and paid appropriate taxes. However, on verification of the returns filed by the petitioner, the following defects were noticed: (i) Availment of ineligible and excess ITC under IGST as per GSTR 9. (ii) Availed credit note to be reversed. (iii) Availment of Blocked Input Tax Credit to be reversed. (iv) Mismatch Between GSTR 3B and GSTR 2A. (v) Mismatch Between GSTR 3B and GSTR 1. (vi) Discrepancies between Profit and Loss a/c and GSTR 9C. 3. It is also submitted by the learned counsel for the petitioner that an intimation in DRC 01A....

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.... filed was not considered. 6. The learned counsel for the petitioner would place reliance upon the recent judgment of this Court in the case of M/s.K.Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST & Central Excise in W.P.(MD)No.11924 of 2024 dated 10.06.2024, to submit that this court has remanded the matter back in similar circumstances subject to payment of 25% of the disputed taxes. 7. It was further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to produce the relevant documentary evidences, to which the learned Additional Government Pleader appearing for the respondent does not have any serio....