9911796707
TMI Blog2024 (6) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner was unable to respond to the show cause notice or participate in personal hearings on account of various personal difficulties - mismatch between the petitioner's GSTR 1 statement and GSTR 3B returns - HELD THAT:- On perusal of the impugned order, it is evident that the tax proposal pertained to a mismatch between the petitioner's GSTR 1 statement and GSTR 3B returns. Such order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Pleader (T) ORDER An order in original dated 30.12.2023 is assailed on the ground of denial of a reasonable opportunity to contest the tax demand on merits. 2. By asserting that the petitioner was unable to respond to the show cause notice or participate in personal hearings on account of various personal difficulties, the present writ petition was filed. The petitioner also alleges that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the facts and circumstances outlined above, the interest of justice warrants that an opportunity be provided to the petitioner to contest the tax demand on merits, by putting the petitioner on terms. 5. For reasons set out above, the order impugned dated 30.12.2023 is set aside subject to the condition that the petitioner remits 10% of the disputed tax demand as agreed to within a period of two ..... X X X X Extracts X X X X X X X X Extracts X X X X
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