2025 (2) TMI 300

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....es Tax Act, 2017. During the relevant period 2020-21, the petitioner filed its returns and paid the appropriate taxes. On scrutiny of returns, it was noticed that the petitioner has claimed excess input tax credit on inward RCM supplies in GSTR 3B (Table 4(A)(2)+(3)) than the actual reverse charge liability declared and paid in table 3.1(d), the same is extracted hereunder: Tax paid ITC claimed on inward RCM supplies in GSTR-3B (as per Table 4(A)(2) + 4(A)(3)) Reverse Charge Liability declared in GSTR-3B (as per table 3.1(d)) Shortfall(-) / Excess IGST CGST SGST IGST CGST SGST IGST CGST SGST April 20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 May 20 0.00 0.00 ....

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.... been served on the petitioner by tender or sending it by RPAD, instead it had been uploaded under the "view additional notices and orders" on the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and was thus unable to participate in the adjudication proceedings. It is submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, they would be able to explain the alleged discrepancies. 4. 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....

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....% of the disputed taxes, after deducting the sums already paid and payment by the petitioner of the balance amount, if any, on intimation in compliance with the above direction shall be completed within a period of four weeks from the date of receipt of copy of this order. e) Failure to comply with the above condition viz., payment of 25% of disputed taxes within the stipulated period i.e., four weeks from the date of receipt of a copy of this order shall result in restoration of the impugned order. f) If there is any recovery by way of attachment of Bank account or garnishee proceedings, the same shall be lifted /withdrawn on complying with the above condition viz., payment of 25 % of the disputed taxes. g) On co....