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2024 (5) TMI 176 - MADRAS HIGH COURTValidity of assessment order - failure to provide a reasonable opportunity to the petitioner - violation of principles of natural justice (audi alterem partem) - HELD THAT:- On perusal of the orders impugned herein, it is evident that the tax demand pertains entirely to the discrepancy between the petitioner's GSTR 3B returns and the auto populated GSTR 2A. Learned counsel for the petitioner asserts that the petitioner is in a position to produce necessary documents in compliance with Circular No.183. In these circumstances, albeit by putting the petitioner on terms, it is just and necessary to provide another opportunity to the petitioner. The orders impugned herein are set aside subject to the condition that the petitioner remits 10% of the disputed tax demand in respect of each assessment period as agreed to within a period of two weeks from the date of receipt of a copy of this order - Petition disposed off.
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