9911796707
TMI Blog2024 (7) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... smatch between the petitioner's GSTR 3B returns and the auto populated GSTR 2A - HELD THAT:- On examining the impugned assessment order, it is clear that the tax proposal, which related to a mismatch between the petitioner's GSTR 3B returns and the auto populated GSTR 2A, was confirmed on the ground that the petitioner did not reply to the show cause notice. Although the respondent has pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment order dated 05.12.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner states that he is a manufacturer of cashew nut kernels. Since he is not well versed with computer operations, it is stated that the petitioner was unaware of proceedings until after the impugned assessment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that principles of natural justice were complied with and that no case is made out for interference. 4. On perusal of the show cause notice, it is clear that the petitioner was informed that interest at 18% per annum would be levied unless payment is made. As regards the jurisdictional objection, learned Government Advocate contends that there is no monetary limit under applicable GST statutes an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms, re-consideration is warranted in the interest of justice. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit a sum of Rs. 1,00,000/- towards the disputed tax demand. 6. For reasons aforesaid, impugned order dated 05.12.2023 is set aside on condition that the petitioner remits a sum of Rs. 1,00,000/- towards the disputed tax demand. Such remittance ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
