2024 (7) TMI 256

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..... Petitioner : Mr. P. Rajkumar For the R1 : Mr. V. Prashanth Kiran, Govt. Adv. (T) ORDER An order in original dated 30.12.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. Pursuant to show cause notice dated 29.09.2023, the impugned order was issued on 30.12.2023. The petitioner asserts that it was unaware of proceedings .....

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..... he petitioner. 4. On perusal of the show cause notice, it appears that the tax proposal relates to a mismatch between the petitioner's GSTR 3B return and the GSTR 1 return as also between the petitioner's GSTR 3B return and the auto-populated GSTR 2A. Such proposal was confirmed without the petitioner being heard. The petitioner asserts that it was unable to participate in proceedings on .....

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