2025 (2) TMI 1150

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.... the same was made in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a service provider and is registered under the GST Act. During the relevant period of 2022-23, the petitioner has filed the returns and paid appropriate taxes. While so, there was an inspection at the petitioner's place of business on 12.03.2024. During the course of the inspection the following defects were noticed: (i) Wrong availment of Input Tax Credit in contravention to Section 16 and 17 of the Act. (ii) Rate of Tax Difference. (iii) E-way Bill Mismatch / 2022-23. (iv) Non filing of GSTR 9C / 2022-23. (v) Belated return filing for 2022-....

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....s. 5. It was further submitted that the petitioner is ready and willing to pay 10% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, 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 19.08.2024 is set aside b) The petitioner shall deposit 10% 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) If any amount has ....