9911796707
TMI Blog2024 (5) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... ideration - violation of principles of natural justice - confirmed tax demand relates to the discrepancy between the petitioner's GSTR 1 and 3B returns - HELD THAT:- On perusal of the impugned order, it is clear that the confirmed tax demand relates to the discrepancy between the petitioner's GSTR 1 and 3B returns. It is also clear from the order that the petitioner's reply to the noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und that the reply to the ASTM-10 notice was not taken into consideration. 2. Upon receipt of the notice dated 07.07.2023 in Form GST ASMT-10, the petitioner replied on 19.07.2023. However, the petitioner did not reply to the show cause notice dated 17.08.2023. The impugned order was issued in these circumstances on 25.09.2023. On instructions, learned counsel for the petitioner submits that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justice warrants that an opportunity be provided to the petitioner to contest the tax demand on merits. 5. Therefore, the impugned order dated 25.09.2023 is set aside on condition that the petitioner remits 10% of the disputed tax demand as agreed to within two weeks from the date of receipt of a copy of this order. Within the aforesaid period, the petitioner is also permitted to submit a reply to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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