9911796707
TMI Blog2024 (7) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... not communicated to the petitioner through any other mode - mismatch between the petitioner s GSTR 1 and GSTR 3B returns - HELD THAT:- It is evident that the tax proposal was confirmed because the petitioner did not reply to the show cause notice or submit relevant documents. By taking into account the assertion that the petitioner could not participate in proceedings on account of being unaware ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the petitioner states that he was unaware of these proceedings until receipt of recovery notice dated 25.04.2024. 2. Learned counsel for the petitioner submits that the tax proposal relates to a mismatch between the petitioner's GSTR 1 and GSTR 3B returns. If provided an opportunity, he submits that the petitioner would be in a position to explain the mismatch. On instructions, he submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 29.12.2023 is set aside on condition that the petitioner remits 10% of the disputed tax demand as agreed to within a period of two weeks from the date of receipt of a copy of this order. The petitioner is permitted to submit a reply to the show cause notice within the aforesaid period. Upon receipt of the petitioner's reply and upon being satisfied that 10% of the disputed tax deman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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