2025 (2) TMI 203

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....l scraps and is registered under the Goods and Services Tax Act, 2017. During the relevant period viz., 2019-20, the petitioner filed its returns and paid the appropriate taxes. However, on examination of the information furnished in GSTR-01, GSTR-2A, GSTR-3B and other records available, the following discrepancies were noticed viz., S.No Issue Table no. in GSTR-09 SGST CGST IGST CESS Total 1 2 3 4 5 6 7 8 A Total Ineligible ITC u/s 17(5)   557586 557586 0 594860 1710032 B Ineligible ITC declared 7E or {sum of 4D (1) of GSTR 3B of all months in FY} which ever is higher 0 0 0   0 0   C Difference/excess ITC claimed "If {SL.....

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....submitted that subsequent to the passing of the impugned order, the petitioner had remitted more than 30% of the disputed taxes and that they may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal. It is submitted that there is bank attachment and the same may be lifted to which the learned Government Advocate appearing for the respondents does not have any serious objection. 5. By consent of both parties, the writ petition stands disposed of on the following terms: a) The impugned order dated 20.08.2024 is set aside. b) The petitioner shall deposit 25% of the disputed taxes as admitted by the learned counsel for the petitioner and the respondents, within a p....