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2024 (5) TMI 1034

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..... natural justice - HELD THAT:- The petitioner has placed on record the bank statement. Such statement discloses that a sum of Rs. 3,09,574/- was appropriated from the petitioner's bank account. This amount appears to correspond to the entire demand towards tax, interest and penalty. Consequently, at this juncture, revenue interest is fully secured. Since the petitioner asserts that he is in a .....

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..... the portal and not communicated to the petitioner through any other mode. The petitioner states that he became aware of the order only upon receipt of a communication regarding the attachment of the petitioner's bank account. 3. Learned counsel for the petitioner referred to the bank statement of the petitioner and pointed out that a sum of Rs. 3,09,574/-, which covers tax, interest and penalt .....

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..... interest and penalty. Consequently, at this juncture, revenue interest is fully secured. Since the petitioner asserts that he is in a position to explain the discrepancy between his GSTR 3B returns and the auto populated GSTR 2B, it is just and appropriate that an opportunity be provided to the petitioner. 6. For reasons set out above, the impugned order dated 01.09.2023 is set aside and the matte .....

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