9911796707
TMI Blog2024 (7) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... ity to contest the tax proposal on merits - petitioner was unaware of proceedings culminating in the impugned order - disparity between the petitioner's GSTR 3B returns and the auto populated GSTR 2A - HELD THAT:- The petitioner has placed on record the declaration issued by the supplier in terms of Circular No.183. The rectification petition was rejected in view of the limited scope of rectif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. C. Rekhakumari For the Respondent : Mr. V. Prasanth Kiran, GA (T) ORDER An order in original dated 13.12.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax proposal on merits. The petitioner asserts that he was unaware of proceedings culminating in the impugned order and, therefore, could not participate in such pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that principles of natural justice were complied with by not only uploading the show cause notice and personal hearing notice on the GST portal, but also by communicating the same to the registered e-mail ID of the petitioner and by sending a text message to the registered mobile number. 4. The petitioner has placed on record the declaration issued by the supplier in terms of Circular No.183. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice. Upon receipt thereof and on being satisfied that a sum of Rs. 25,000/- was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within three months from the date of receipt of the petitioner's reply. 6. W.P.No.16797 of 2024 is disposed of on the above terms. No costs. Consequently ..... X X X X Extracts X X X X X X X X Extracts X X X X
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