9911796707
TMI Blog2024 (6) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... oner did not have a reasonable opportunity to contest the tax demands on merits - discrepancy between the petitioner's GSTR 3B returns and Form 26AS - petitioner did not reply to the show cause notice - HELD THAT:- The petitioner relies on Notification No.11/2027 to contend that a part of the services provided by the petitioner are exempt from GST. In these circumstances, albeit by putting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demands on merits. 2. The petitioner is engaged in the business of man power supply relating to cleaning, ripening, sorting and packing of groceries, fruits and vegetables. The petitioner asserts that he was unaware of proceedings culminating in orders impugned herein since he was under compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner would make good the short fall between the amount appropriated and 10% of the disputed tax demand. 4. Mr.V.Prashanth Kiran, learned Government Advocate, accepts notice for the 1st respondent. He points out that the impugned orders were preceded by notices in Form ASMT 10, show cause notices dated 16.08.2023 and reminders in respect of personal hearings. 5. On examining the orders imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriated from the petitioner's bank account. Such remittance shall be made within a period of two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit a reply to the respective show cause notice within the aforesaid period. Upon receipt of the petitioner's reply and upon being satisfied that 10% of the disputed tax demand was received in re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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