2025 (2) TMI 785

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....rrying on lodging and boarding business and is registered under the Goods and Services Tax Act, 2017. During the relevant period 2018-19, the petitioner filed its returns and paid the appropriate taxes. However, on scrutiny of returns inter-alia the following discrepancies were noticed: i) The tax on outward supplies under declared on reconciliation of data in GSTR-09 : IGST Rs. 6624/- ii) Mismatch between GSTR 1 and GSTR 9; iii) Verification of ITC availed; iv) ITC to be reversed on non-business transactions and exempt supplies and v) Under declaration of Ineligible ITC. 3. Pursuant thereto, a notice in DRC-01 was issued on 27.12.2023, followed by three reminder notices dated 27.01.2024, 15.0....

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....r that that subsequent to the order of assessment, the petitioner had remitted more than 25% of the disputed taxes and they would only request that the same may be taken into account while reckoning 25% of the disputed tax which is directed to be paid, to which the learned Government Advocate 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 16.03.2024 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. c) ....