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2024 (5) TMI 260 - MADRAS HIGH COURTChallenge to assessment order and bank attachment notice - assail on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits - mismatch between the GSTR 1 and GSTR 3B - violation of principles of natural justice - HELD THAT:- The orders impugned herein reveal that tax liability was imposed on the basis of a mismatch between the GSTR 1 and GSTR 3B. These orders were issued without the petitioner being heard. In these circumstances, albeit by putting the petitioner on terms, it is just and appropriate that the petitioner be provided a reasonable opportunity to contest the tax demand. Therefore, the impugned assessment order and the consequential attachment notice are set aside and the matter is remanded for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand as agreed to within a period of two weeks from the date of receipt of a copy of this order. Within the aforesaid period, the petitioner is also permitted to submit a reply to the show cause notice. Petition disposed off by way of remand.
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