9911796707
TMI Blog2024 (6) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner failed to respond to the show cause notice. In the show cause notice, the tax proposal was founded on a mismatch between the petitioner's GSTR-3B returns and the auto-populated GSTR-2A. The impugned order refers both to Section 16(4) of applicable GST enactments and to the mismatch. In those circumstances, interference is not warranted merely because Section 16(4) was also referred to - albeit by putting the petitioner on terms, it is just and appropriate that the petitioner be provided an opportunity to contest the tax demand on merits. The impugned order dated 30.01.2024 is set aside and the matter is remanded to the first respondent for reconsideration subject to the condition that the petitioner remits 10% of the disput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 14.11.2023, and that upon receipt of the petitioner's reply dated 21.11.2023, such proceedings were dropped. Learned counsel further submits that the show cause notice referred to the mismatch between the petitioner's GSTR-3B returns and the auto-populated GSTR-2A, but did not refer to sub-section 4 of Section 16 of applicable GST enactments. By contrast, he submits that Section 16(4) was referred to and relied upon in the impugned order. He also points out that the tax proposal pertaining to e-way bill mismatch was confirmed in spite of the petitioner stating that the two units are situated in the same premises and that the e-way bill requirement is not applicable. The last submission of learned counsel is that a personal hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside and the matter is remanded to the first respondent for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand within three weeks from the date of receipt of a copy of this order. Within the said period, the petitioner is 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 received, the first 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. On account of the assessment order being set aside, subject to the condition imposed herein, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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