2024 (7) TMI 985

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..... ecause the same was not communicated through any other mode other than being uploaded on the portal - discrepancy between the petitioner's GSTR 3B and 1 returns - HELD THAT:- On perusal of the impugned order, it is evident that the tax proposal confirmed therein pertains to the discrepancy between the petitioner's GSTR 3B and 1 returns for financial year 2017-2018. Learned counsel for the .....

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..... DER An order dated 27.11.2023 is challenged primarily on the ground of breach of principles of natural justice. The petitioner asserts that he was unaware of the show cause notice dated 22.06.2023 and the impugned order because the same was not communicated through any other mode other than being uploaded on the portal. 2. Learned counsel for the petitioner referred to show cause notice dated 22.0 .....

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..... ing notice dated 01.11.2023. 4. On perusal of the impugned order, it is evident that the tax proposal confirmed therein pertains to the discrepancy between the petitioner's GSTR 3B and 1 returns for financial year 2017-2018. Learned counsel for the petitioner points out that additional tax was remitted to the extent of Rs.6,75,073.10 as per the screenshot at page no.41 of the typed set of pape .....

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