9911796707
TMI Blog2024 (6) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... portal and not communicated to the petitioner through any other mode - mismatches between GSTR 3B of the petitioner and the auto populated GSTR 2A - HELD THAT:- On perusal of the impugned order, it appears that the tax proposal pertains entirely to non payment of tax under reverse charge mechanism. Learned counsel for the petitioner pointed out that such tax proposal was a result of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings culminating in the order impugned herein because the part time Accountant engaged by the petitioner had not informed the petitioner about these proceedings. 2. Learned counsel for the petitioner submits that the tax proposal arose as a result of the petitioner committing an inadvertent error while filling up Form GSTR 3B. If provided an opportunity, he submits that the petitioner would be in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 is set aside, subject to the condition that the petitioner remits 10% of the disputed tax demand as agreed to within a maximum period of three weeks from the date of receipt of a copy of this order. Within the aforementioned period, the petitioner is also permitted to submit a reply to the show cause notice. Upon receipt thereof and upon being satisfied that 10% of the disputed tax demand was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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