9911796707
TMI Blog2024 (7) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... - - - GST - Violation of principles of natural justice - mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A - HELD THAT:- It is evident that at least the issue relating to a mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A is common to both proceedings. Solely on this ground, the impugned order calls for reconsideration. Learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .No.4966 of 2024. Pursuant to an audit, a show cause notice dated 29.09.2023 was issued to the petitioner. The petitioner replied thereto on 17.11.2023 and the impugned order was issued thereafter. 2. Learned counsel for the petitioner submits that the show cause notice was issued on the same date on which the petitioner received the audit report. He further submits that the first issue raised in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nities for personal hearing. He further submits that the petitioner's reply was duly taken into consideration. 4. On comparing the impugned order dated 20.12.2023 with the order dated 30.12.2023, which is the subject of challenge in W.P.No.4974 of 2024, it is evident that at least the issue relating to a mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A is co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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