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2024 (5) TMI 262 - MADRAS HIGH COURTValidity of assessment order - reply to the ASTM-10 notice was not taken into consideration - violation of principles of natural justice - confirmed tax demand relates to the discrepancy between the petitioner's GSTR 1 and 3B returns - HELD THAT:- On perusal of the impugned order, it is clear that the confirmed tax demand relates to the discrepancy between the petitioner's GSTR 1 and 3B returns. It is also clear from the order that the petitioner's reply to the notice in Form ASMT-10 was not taken into account. In these circumstances, albeit by putting the petitioner on terms, the interest of justice warrants that an opportunity be provided to the petitioner to contest the tax demand on merits. The impugned order dated 25.09.2023 is set aside on condition that the petitioner remits 10% of the disputed tax demand as agreed to within 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. The petition is disposed off.
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