JUDGEMENT

SANJEEV SACHDEVA, J. (ORAL)

1. Petitioner impugns order dated 15.02.2024, whereby the impugned Show Cause Notice dated 19.12.2023, proposing a demand of Rs.7,87,18,296.00 against the Petitioner has been disposed of and a demand including penalty has been raised against the Petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act).

2. Issue notice. Notice is accepted by learned counsel appearing for respondent. With the consent of the parties, petition is taken up for final disposal today.

3. Learned counsel for Petitioner submits that Petitioner is an 8th standard graduate and was not conversant with GST return filing procedure. He had engaged a consultant for filing GST returns, however, the Consultant wrongly filed GSTRB returns for the period 2018-19. He submits that the Petitioner submitted corrected GSTR3B returns for period 2018-2019 after correcting the figures of ITC availed and value of outward supply and filed a detailed reply dated 07.02.2024. However, the impugned order dated 15.02.2024 does not take into consideration the reply submitted by the Petitioner and is a cryptic order