2024 (5) TMI 175

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..... he impugned assessment order on account of the fact that GST compliances had been entrusted to a consultant, who had not informed the petitioner of such proceeding - discrepancy between the petitioner's GSTR-3B and auto-populated GSTR-2A - HELD THAT:- On perusal of the impugned order, it is evident that such order relates to the discrepancy between the GSTR 3B and GSTR 2A returns. The petition .....

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..... , Government Advocate (Tax) ORDER An order dated 03.05.2023 is challenged on the ground of breach of principles of natural justice. 2. The petitioner asserts that he was unaware of proceedings culminating in the impugned assessment order on account of the fact that GST compliances had been entrusted to a consultant, who had not informed the petitioner of such proceedings. 3. By pointing out that t .....

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..... l of the impugned order, it is evident that such order relates to the discrepancy between the GSTR 3B and GSTR 2A returns. The petitioner has placed on record several documents to establish that the petitioner was entitled to avail of ITC. Since the petitioner was not heard before the impugned order was issued, principles of natural justice warrant interference so as to provide an opportunity to t .....

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