2024 (5) TMI 175

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..... itioner : Ms. V. Vijayalakshmi For the Respondent : Mrs.K.Vasanthamala, 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 .....

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..... was provided a reasonable opportunity to contest the tax demand. 7. 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 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, princi .....

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