2025 (2) TMI 929

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd W. M. P. Nos. 36578, 36542, 36548, 36557, 36556, 36563, 36566, 36569, 36572 and 36574 of 2024 - -<br>GST<br>THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ For the Appellant: Mr. S. Muthuvenkatraman For the Respondents : Mr. Rajnish Pathiyil, Senior Panel Counsel for R1. Mr. T. N. C. Kaushik, Additional Government Pleader for R2 and R3. COMMON ORDER This batch of five writ petition i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the records available in the GST portal, it was inter alia found that there were certain discrepancies between GSTR-2A and GSTR-3B. 3. Pursuant thereto, for all the assessment years, a notice in GST DRC- 01A was issued on 23.03.2024, followed by a Show Cause Notice in GST DRC- 01 on 08.05.2024. Further, personal hearings were offered on 12.06.2024 and 21.06.2024. In response, the petitioner ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd thus without jurisdiction. It is submitted that the difference between GSTR-2A and GSTR-3B was explained with the support of invoices and other relevant documents. However, the impugned order has been passed on the premise that the petitioner has failed to file relevant documentary evidence. It is also submitted that the impugned order does not even deal with the material furnished by the petit....