9911796707
TMI Blog2024 (7) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... ontest the tax demand on merits - inadvertent error was made while filing the annual return by choosing Column 6[D] instead of Column 6[B], resulting into tax error - HELD THAT:- The petitioner's reply dated 11.01.2023 indicates that the GSTR 3B returns for assessment period 2017-18 along with a comparison statement between the GSTR 2A and the GSTR 3B returns were annexed. The assessing office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssailed in this writ petition on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that he had duly reported both inward and outward supply in the GSTR 3B and the GSTR 1 returns. He, however, asserts that an inadvertent error was made while filing the annual return by choosing Column 6[D] instead of Column 6[B]. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. He submits that the principles of natural justice were complied with by issuing intimation dated 26.10.2022, show cause notice dated 12.12.2022 and several reminder notices. He further submits that the petitioner should have reconciled the difference between the GSTR 3B returns and the annual return by filing the reconciliation statement in Form GSTR 9C. Since this was not done, he submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts 5% of the disputed tax demand as agreed to within two weeks from the date of receipt of a copy of this order. Within the said period, the petitioner is permitted to submit additional documents, if any. Upon receipt thereof and on being satisfied that 5% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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