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2024 (5) TMI 178

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..... : Mr. A. Chandrasekaran For the Respondent : Mrs. K. Vasanthamala, GA (T) ORDER An Order-in-Original dated 08.12.2023 is the subject of challenge in this writ petition. The petitioner received notice in Form ASMT 10 dated 08.06.2023 alleging discrepancy between the petitioner's GSTR 3B and GSTR 1 returns. The petitioner replied thereto on 05.07.2023 stating that there is no difference and .....

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..... remand. 3. Mrs.K.Vasanthamala, learned Government Advocate, accepts notice for the respondent. She draws my attention to the impugned order and points out that such order was preceded by an intimation and show cause notice. She also points out that two personal hearing opportunities were provided to the petitioner. 4. The documents on record disclose that the petitioner replied to the notice in .....

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..... ice. Upon receipt of the petitioner's reply and upon being satisfied that 10% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within two months from the date of receipt of the petitioner's reply. 6. W.P.No.9903 of 2024 is disposed of on the above term .....

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