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TaxReply India Pvt Ltd

VE COMMERCIAL VEHICLES LTD. vs. UNION OF INDIA & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

RAMACHANDRA RAO
DEEPAK ROSHAN
Pet. Counsel
Rajesh Ostwal
Pratyush Kr. Jha
Res. Counsel
A.k.yadav
Aditya Kumar

Petitioner / Applicant

VE COMMERCIAL VEHICLES LTD.

Respondent UNION OF INDIA & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Jan 20, 2025
Order No.

W. P. (T) No. 25 of 2025

Citation

2025(1) TAXREPLY 12313

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ORDER

Heard both sides. 2. Petitioner in this writ petition has challenged order dated 31.08.2024 passed by the 5th respondent under section 73 of the JGST Act, 2017 for the financial year 2019-20. 3. No doubt the 5th respondent had issued ASMT-10 under Rule 99 to which there was a reply submitted on 24.05.2024 (Annexure-4). In the reply the petitioner specifically raised a plea that it has not understood the basis of comparing taxes paid in GSTR-3B with e-way bill data as technically the base information of both the statements is different. It is also contended that comparison of GSTR-3B and e-way bill, document, taxes is not possible for certain reasons enumerated therein. 4. In the impugned order passed by the 5th respondent there is no reference to this contention raised by the petitioner at all and it is simply stated that the reply of the petitioner is not satisfactory. 5. Since the purpose of issuing ASMT-10 is to invite a reply and then consider the said reply. We ....

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