9911796707
TMI Blog2024 (6) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... demand on merits - mismatch between the GSTR 3B return and the GSTR 1 statement - HELD THAT:- The tax liability pertains to mismatch between the GSTR 3B return and the GSTR 1 statement. Learned counsel for the petitioner has placed on record prima facie evidence that GST was computed at the rate of 36% in respect of certain items in January and February of the relevant assessment period. It is als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mrs. K.Vasanthamala, Govt. Adv. (T) ORDER An order in original dated 30.10.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. By asserting that the petitioner was unaware of proceedings culminating in the impugned order because the petitioner's part-time accountant did not verify the View Additional Notices and Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent. She points out that sufficient opportunity was provided to the petitioner to contest the tax demand on merits by issuing a notice in Form ASMT 10 and a show cause notice. 5. On perusal of the impugned order, as contended by learned counsel for the petitioner, it is clear that tax liability pertains to mismatch between the GSTR 3B return and the GSTR 1 statement. Learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a period of two weeks from the date of receipt of a copy of this order. Upon receipt of the petitioner's reply, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within three months from the date of receipt of the petitioner's reply. For the avoidance of doubt, it is made clear that the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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