2024 (5) TMI 306

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..... ismatch between the petitioner's GSTR 1 and GSTR 3B returns - HELD THAT:- On perusal of the impugned order, it appears that the tax liability pertains to a mismatch between the petitioner's GSTR 1 and GSTR 3B returns. Since the petitioner's GST registration was cancelled, at a minimum, the petitioner has little reason to continually monitor the GST portal. The petitioner submits that t .....

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..... 2. The petitioner was a registered person under applicable GST enactments until 27.02.2019 when the registration was cancelled at the instance of the petitioner. The petitioner asserts that he was unaware of proceedings culminating in the impugned order, since he is no longer a registered person. The present writ petition was filed upon receipt of a demand notice dated 11.01.2024 by post. 3. Lear .....

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..... continually monitor the GST portal. 6. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 7. In the above facts and circumstances, the principles of natural justice demand that the petitioner be provided an opportunity to contest the tax demand. Therefore, the impugned order is quashed and the ma .....

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