ORDER

% 05.04.2024 CM APPL. 20343/2024 (for exemption) Exemption allowed, subject to all just exceptions.

This application stands disposed of.

W.P.(C) 4965/2024 & CM APPL. 20342/2024 (for stay)

1. Learned counsel for petitioner submits that as per the impugned order, petitioner has short paid a sum of Rs. 3,87,624/-. He submits that petitioner had furnished, along with the reply to the show cause notice, challans in the sum of Rs. 2,86,584/-. Besides the said amount, he submits that a sum of approximately Rs. 84,000/- , which was also deposited as tax has not been shown in the electronic credit ledger of the petitioner, though the same has been debited from the bank account of the petitioner.

2. Issue notice. Notice is accepted by learned counsel by respondents. He submits that as per his instructions, petitioner has not submitted form DRC-03 to reflect the deposit of the said amount.

3. Learned counsel for the petitioner submits that form DRC-03 has to be filed only in case there is deficiency in deposit of tax. He submits that tax has been duly deposited, however, the same is not reflected in the electronic credit ledger. He prays that an opportunity be given to the petitioner