2026 (4) TMI 667

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.... MOHIUDDIN For the Petitioner: Sri M.V.L. Narasimha Rao, Learned Counsel. For the Respondent Nos.1 and 2: Mr. Dominic Fernandes, learned Senior Standing counsel for Central Board of Indirect Taxes and Customs (CBIC). ORDER: Sri M.V.L. Narasimha Rao, learned counsel for the petitioner. Mr. Dominic Fernandes, learned Senior Standing counsel for Central Board of Indirect Taxes and Customs....

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....issuance of the show cause notice on 25.09.2023 which alleged non-payment of tax to the same amount i.e. Rs. 2,67,300/- in GSTR-3B compared to his tax liability in GSTR-1 for the period July, 2017 to March, 2018. The order-in-original is dated 26.12.2023. The second charge related to regular availment of Rs. 41,784/- as ITC in GSTR-3B when compared to ITC available in GSTR-2A. On issuance of recov....

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....t shown to have been paid on 30.07.2018 is the same amount alleged in the show cause notice issued on 25.09.2023 for alleged non-payment of tax in GSTR-3B. He submits that apart from the payment receipt, there are no Form GST DRC-03 annexed to show payment of the said amount. These are subject to verification. 5. Upon hearing learned counsel for the parties and in the facts and circumstances of....