O R D E R

This writ petition is filed for issuance of a Writ of Certiorari to quash the order of the respondent dated 31.05.2023 in reference No.ZD330523149843C (GSTIN/ID:33AGSPR4087Q1ZB) together with rectification order dated 09.06.2023, reducing the interest portion alone (GTSIN/ID:33AGSPR4087Q1ZB/2018-19) of the petitioner.

2. The case of the petitioner is that the petitioner is an assessee on the files of the respondent having valid registration under GST law. The petitioner filed the required GSTR-1 (monthly returns) and GSTR-3B returns periodically from the inception of GST law, i.e., from 2017 and there is no dispute. The petitioner collected GST when supplies were made and paid the same to the Government.

3. In this case, the dispute relates to the period 2018-19. The petitioner was shocked by the information that the respondent had attached the bank account of the petitioner during the first week of February 2024. For the recovery of certain amount, the petitioner immediately verified the GST portal and downloaded the various proceedings initiated by the respondent. The respondent by notice dated 03.09.2022 for intimation of discrepancies in the return after scrutiny, stated