TaxTMI 
TaxTMI 
2026 (1) TMI 843
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.... order dated September 8, 2023 passed under Section 73 of the said Act of 2017 has been disposed of upon modifying the said adjudication order. 2. The facts of the case in brief are as follows: a) The petitioner was issued a notice to show cause dated May 17, 2023 under Section 73 of the said Act of 2017 whereby the petitioner was called upon to explain certain discrepancies in the petitioners returns i.e. GSTR-1, GSTR-2A, GSTR-9 and GSTR-9C for the period July, 2017 to March, 2018. b) The petitioner could not reply to the said notice to show cause inasmuch as the petitioner did not have knowledge of the show cause notice since the same had been uploaded on the GST e-portal under the "Additional Notices and Orders" tab.....
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....x 'short paid' on Outward Supply is determined at Rs. 2,44,513/- each of CGST & SGST, and this ought to be added to the admitted area of Tax payability of Rs. 39,884.90 each of CGST & SGST and Rs. 1749.75 of IGST (on RCM) as aforementioned)". h) The petitioner thereafter filed an application for rectification before the appellate authority on December 30, 2024, thereby seeking rectification of the said appellate order. The said rectification application was also dismissed. i) Since the aforesaid observation and conclusion have enhanced the petitioner's tax burden, therefore the petitioner has approached this court by way of the present writ petition. 3. Mr. Ray, learned advocate appearing for the petitioner submits that....
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....the order impugned has been passed by the appellate authority upon due in application of mind. He seeks to support the order on the basis of the material already on record. 8. Heard the learned advocates appearing for the respective parties and considered the material on record. 9. It is clear from the adjudication order as well as the intimation notices which form the basis of the show case notice that the petitioner had been questioned on three grounds i.e. (a) tax short paid on outward supplies; (b) tax should paid on inward supplies (RCM) and (c) ITC found reversible. 10. The issue of turnover of taxable supply of the petitioner was not before the adjudicating authority and consequently it was not the....
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....being heard. 13. For all the reasons aforesaid, the observations and conclusion of the appellate authority in the order dated December 19, 2024, only to the extent the same hold the petitioner liable for tax and other consequences flowing therefrom, on the ground of addition to the petitioner's turnover of taxable supply and of taxing the same "in the 18% [9%+9%] category", is set aside. 14. The matter is remanded to the file of the appellate authority to the limited extent only for reconsideration of the aforesaid aspect inasmuch as of the total three grounds raised at the adjudication stage, two grounds stood admitted by the petitioner and one was annulled by the appellate authority. 15. Since, the appellate order has been set as....