2025 (6) TMI 1243

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....accepted, whereafter the present notice under Section 74 of the Act has been issued. 3. Submissions have been made that the notice issued under Section 74 of the Act is without jurisdiction and deserves to be quashed and set aside, inasmuch as, none of the ingredients as required for issuance of notice under Section 74 of the Act are neither present nor have been alleged in the notice and, therefore, the notice is bad. 4. Reliance has been placed on an order passed by this Court in M/s Vadilal Enterprises Ltd. Vs. State of U.P. And 2 others: Writ Tax No. 2486 of 2025, decided on 23.05.2025. 5. Learned Standing Counsel contested the submissions made. It was indicated that it is not necessary to make allegations in the notice under Section 74 of the Act by using the language of Section 74 of the Act. The facts themselves speak for the ingredients and, therefore, the plea raised in this regard has no substance. However, it is not denied that the facts of order passed in the case of M/s Vadilal Enterprises Ltd. (Supra), are similar to the present case. 6. We have considered the submissions made by learned counsel for the parties and have perused the material available on re....

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.... D Sub Total (A)+(B)+(C) 1808927201.20 E Credit/Debit Note (if any) (GSTR1_9B) 2521305.23 F Advances adjustment if any (GSTR1_11B_1) 0.00 G Subtotal (D)-[(E)+(F)] 1806405895.97 H Outward taxable supplies (other than zero rated, nil rated and exempted) (GSTR3B_(3.1A)) 1560634258.47 I Difference (G) - (H) 245771637.50 2- निम्नानुसार GSTR-1 में घोषित करदेयता एवं मासिक विवरणियों में घोषित करदेयता में अंतर परिलक्षित है। साक्ष्य सहित स्पष्टीकरण अपेक्षित है अन्यथ&....

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....2347;र्म द्वारा आउटवर्ड ई -वे बिल रू० 1976432550.00 के जारी किए गये हैं। जबकि जीएसटीआर -3 बी में कुल सप्लाई रु० 1560634258.00 की घोषित है। अन्तर के संबंध में स्पष्टीकरण अपेक्षित है। 5- फर्म की विभागीय ऑडिट रिपोर्ट अनुसार आईजीएसटी की मद म....

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....#2367;त है कि उक्त बिन्दुओं पर साक्ष्य सहित पक्ष प्रस्तुत करें। उक्त बिन्दुओं से सृजित मांग देयकर की गणना, ब्याज, आरआईटीसी एवं अर्थदण्ड की गणना का चार्ट निम्न प्रकार है-   Tax rate % Turn over Tax period Act POS (Place of Supply Tax Interest penalty Others/ RITC TOTA L From To 1     Apr-20 Mar- 21 SGST NA 12014260 9527144 ....