2025 (10) TMI 440

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.... For the Petitioner(s) : Mr. P. Rajesh For the Respondent : Mr. T.N.C. Kaushik Additional Government Pleader ORDER This writ petition is filed challenging the impugned order dated 27.01.2025 and the rejection of the rectification order dated 21.03.2025 passed by the respondent. 2. The petitioner is engaged in the sales of food products like dry fruits and spices on wholesale and reta....

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....ST payment against DEPB license to the extent of Rs. 15,74,629/-. However, the IGST payment was not reflected in the GSTR-2B. Thereafter, a second notice came to be issued on 14.09.2023 followed by reminder on 19.10.2023. Once again, petitioner filed a reply reiterating the same. Thereafter, yet again a reminder notice dated 14.02.2024 was issued, following the reminder notice on 16.05.2024. The i....

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....s / authorities were not convinced with the response of the petitioner and they had wanted documentary evidence in respect of the petitioner's claim of import, he would submit that the respondent authorities ought to indicate that the response is not supported by adequate documentary evidence, it would have provided an opportunity to enable the petitioner to submit relevant documentary evidenc....