9911796707
TMI Blog2024 (7) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... unity - HELD THAT:- On perusal of the impugned order, it is evident that the confirmed tax demand relates to the discrepancies between the Input Tax Credit (ITC) claimed by the petitioner in Form GSTR 3B on comparison with the GSTR 2B. Such tax demand was confirmed without the petitioner being heard. The petitioner has also agreed to the payment of 10% of the disputed tax demand as a condition for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued on 13.12.2021. The petitioner replied thereto on 12.01.2022. Thereafter, the petitioner asserts that he could not reply to the intimation or show cause notice since the same was uploaded on the GST portal and not served on the petitioner through any other mode. 3. Learned counsel for the petitioner submits that the impugned order pertains to discrepancies between the petitioner's GSTR 3B r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d without the petitioner being heard. The petitioner has also agreed to the payment of 10% of the disputed tax demand as a condition for remand. In these circumstances, it is just and necessary that the petitioner be provided an opportunity. 6. For reasons set out above, the impugned order is set aside on condition that the petitioner remits 10% of the disputed tax demand as agreed to within a per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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