2024 (6) TMI 1156

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..... he tax demand on merits - notices and the impugned order were uploaded in the View Additional Notices and Orders tab on the GST portal - mismatch between the GSTR-3B and the auto-populated GSTR-2A - HELD THAT:- On examining the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not reply to the show cause notice or attend the personal hearing. It is also c .....

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..... are of the proceedings culminating in the impugned order because the notices and the impugned order were uploaded in the View Additional Notices and Orders tab on the GST portal, the present writ petition was filed. 3. Learned counsel for the petitioner submits that the confirmed tax proposal pertains to a mismatch between the GSTR-3B and the auto-populated GSTR-2A. If provided an opportunity, lea .....

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..... returns filed by the petitioner and the auto-populated GSTR-2A. 6. Learned counsel for the petitioner contends that the necessary documents are available to establish that the petitioner did not avail of ineligible ITC. In these circumstances, the interest of justice warrants, the provision of an opportunity to the petitioner to contest the tax demand on merits, albeit by putting the petitioner o .....

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