2026 (4) TMI 1056

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....T YADAV For The Petitioner : By Sri. Aditya S K., Advocate For The Respondents : By Sri. Akash B Shetty., Advocate ORAL ORDER Petitioner has challenged the order in original at Annexure-D1 dated 05.08.2024 passed under Section 73 of the CGST / KGST Act. 2. It is the case of the petitioner that the authorities upon scrutiny of returns for the year 2019-20 have initiated proceedings a....

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....R-3B, excess ITC claimed in GSTR-3B as compared to available ITC in GSTR 2A, ITC availed in respect of invoices issued by suppliers who have not filed their GSTR-3B returns, delayed payment of taxes and non-payment of interest on delayed filing of GSTR-3B returns. 5. Perusal of the grounds raised in the show cause notice would indicate that the grounds are factual and require a reply on merits ....