2025 (2) TMI 407

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....t, 2017. During the relevant period 2019-20, the petitioner filed its returns and paid the appropriate taxes. On examination of the information furnished by the tax payer in GSTR- 3B and GSTR-1, the following discrepancies were noticed: i) Mismatch between GSTR 3B and GSTR 1; ii) Mismatch between GSTR 3B and GSTR 2A; iii) Mismatch between GSTR 7 vs. GSTR 3B and GSTR 1 iv) Mismatch between GSTR 8 and GSTR 1; v) Mismatch in GSTR 9 verification; vi) Late filing of returns and vii) Non-generation of E-way bills. 2.1. Though the notice contained several proposals, however despite the fact that the petitioner has not filed reply, except the mismatch between GSTR 8 and GSTR 1 all ot....

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....adjudicating authority to put forth their objections to the proposal. It was submitted that pursuant to the impugned order of assessment, recovery proceedings were initiated and bank accounts have been attached and requests that the same may be lifted, to which the learned Additional Government Pleader appearing for the respondent does not have any serious objection. 6. By consent of both parties, the writ petition stands disposed of on the following terms: a) The impugned order dated 22.08.2024 is set aside. b) The petitioner shall deposit 25% of the disputed taxes as admitted by the learned counsel for the petitioner and the respondent, within a period of four weeks from the date of receipt of a copy of this order. ....