{"id":73958,"date":"2025-10-09T08:54:39","date_gmt":"2025-10-09T03:24:39","guid":{"rendered":""},"modified":"2025-10-09T08:54:39","modified_gmt":"2025-10-09T03:24:39","slug":"petitioner-must-deposit-25-oio-quashed-on-igst-gstr-3b-and-gstr-1-discrepancies-itc-issues-rules-42-43-sections-50-and-17-5","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73958","title":{"rendered":"Petitioner must deposit 25%; OIO quashed on IGST, GSTR-3B and GSTR-1 discrepancies, ITC issues, Rules 42\/43, Sections 50 and 17(5)"},"content":{"rendered":"<p>Petitioner must deposit 25%; OIO quashed on IGST, GSTR-3B and GSTR-1 discrepancies, ITC issues, Rules 42\/43, Sections 50 and 17(5)<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition in part and directed the petitioner to deposit 25% of the disputed tax within four weeks from the date of uploading of the web copy of the order; the court quashed the impugned Order-in-Original concerning short payment of IGST, discrepancies between GSTR-3B and GSTR-1 for April 2020-March 2021, alleged excess availm<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93204\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petitioner must deposit 25%; OIO quashed on IGST, GSTR-3B and GSTR-1 discrepancies, ITC issues, Rules 42\/43, Sections 50 and 17(5)Case-LawsGSTThe HC allowed the petition in part and directed the petitioner to deposit 25% of the disputed tax within four we<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73958","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73958","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73958"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73958\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73958"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73958"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}