2024 (5) TMI 260

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..... 20, 10727 & 10732 of 2024 - - - GST - Challenge to assessment order and bank attachment notice - assail on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits - mismatch between the GSTR 1 and GSTR 3B - violation of principles of natural justice - HELD THAT:- The orders impugned herein reveal that tax liability was imposed on the basis of a mis .....

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..... Petitioner : Mr. M. N. Bharathi For the R1 R2 : Mrs. K. Vasanthamala, Govt. Adv.(T) For the R4 : Mr. Ramesh Kutty, Sr. Standing Counsel COMMON ORDER In these two writ petitions, an assessment order dated 11.09.2023 and the consequential bank attachment notice dated 06.03.2024 are assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2 .....

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..... gned herein, Mrs.K.Vasanthamala submits that the petitioner was provided sufficient opportunity to contest the tax demand by issuing both an intimation and a show cause notice. 5. The orders impugned herein reveal that tax liability was imposed on the basis of a mismatch between the GSTR 1 and GSTR 3B. These orders were issued without the petitioner being heard. In these circumstances, albeit by p .....

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