2025 (2) TMI 664

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....he Respondents : Mr. C. Harsha Raj Additional Government Pleader ORDER The present writ petition is filed challenging the impugned order dated 30.04.2024 and also the order dated 23.10.2024 passed on the rectification petition under Section 161 of the GST Act. 2. The learned counsel for the petitioner would however confine the challenge to order dated 30.04.2024 on the premise that the or....

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....n auto-populated with the amounts fed during the GSTR 3B filing. This has led to the erroneous representation of excess utilization of input Tax Credit (ITC), which is not reflective of the actual utilization. We kindly request your esteemed office to verify the accuracy of our claim by cross-referencing the details in GSTR 2A and the corresponding GSTR 3B filings for the respective month....

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....C As per GSTR 3B 3794524 3794524 0 As per GSTR 2A auto populated 3794524 3794524 0 As per GSTR 9 Table 6 Which has to be corrected (Error while filing) 3794524 3794524 0 No difference between 3B availed ITC and Actual ITC. Only due to error in GSTR 9 system generated Data which has lead to confusion. Table 9 summary Particulars CGST ITC ....

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.... The reply filed by the taxable person has been examined and is not acceptable.:" 5. It is submitted that the impugned order does not assign any reason and thus suffer from the vice of being a non speaking order. 6. The learned counsel for the respondent would submit that they would redo the assessment after affording a reasonable opportunity of hearing to the petitioner. 7. In view t....