2024 (6) TMI 281

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..... he petitioner was not heard before such order was issued. The admitted position is that the entire tax demand was realized by way of appropriation from the petitioner's bank account. Hence, at this juncture, revenue interest is fully secured. In these circumstances, it is just and necessary to provide the petitioner an opportunity to contest the tax demand. Solely for this reason, the order im .....

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..... t brought to the petitioner's notice by GST practitioner, who was entrusted with the GST compliances. The present writ petition was filed in the said facts and circumstances. 3. Learned counsel for the petitioner submits that the matter relates to a mismatch between the GSTR 1 statement of the supplier and the GSTR 3B returns of the petitioner. By referring to Form GST DRC-01B, which was intro .....

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..... ation from the petitioner's bank account. Hence, at this juncture, revenue interest is fully secured. In these circumstances, it is just and necessary to provide the petitioner an opportunity to contest the tax demand. Solely for this reason, the order impugned herein call for interference. 6. Therefore, the impugned order dated 15.09.2023 is quashed and the matter is remanded for reconsiderat .....

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