9911796707
TMI Blog2024 (6) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... to contest the tax demand on merits - SCN and other communications were uploaded in the View Additional Notices and Orders tab on the GST portal and not communicated to the petitioner through any other mode - mismatch between the petitioner's GSTR 3B return and the auto-populated GSTR 2A - HELD THAT:- The tax proposal related to a mismatch between the petitioner's GSTR 3B return and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner is permitted to submit a reply to the show cause notice within 15 days from the date of receipt of a copy of this order. Upon receipt thereof, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within a period of three months from the date of receipt of the petitioner's reply. The petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t sums of Rs. 2,25,106/- and Rs. 4,76,974/- were debited from the bank account of the petitioner. Learned counsel further submits that the amounts debited constitute more than 50% of the disputed tax demand. 3. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice for the respondent. He submits that principles of natural justice were complied with by issuing intimation dated 11.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;s bank account after the impugned order was issued. Since these amounts constitute more than 50% of the disputed tax demand, the revenue interest is protected to that extent. 5. Therefore, the impugned order dated 26.08.2023 is set aside. The petitioner is permitted to submit a reply to the show cause notice within 15 days from the date of receipt of a copy of this order. Upon receipt thereof, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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