2024 (5) TMI 176

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..... 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 .....

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..... und of failure to provide a reasonable opportunity to the petitioner. 2. The petitioner asserts that all the notices and orders were uploaded on the view additional notices and orders tab of the GST portal and that, therefore, the petitioner was unaware of such proceedings. 3. Learned counsel for the petitioner submits that the tax demand pertains to discrepancy between the petitioner's GSTR 3 .....

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..... 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. 6. For reasons set out above, the orders impugned herein are set aside subject to the condition that the petitioner remits 10% of the d .....

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