2024 (7) TMI 986

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..... tion of proceedings until the petitioner received the impugned recovery notice - discrepancies between the petitioner's GSTR 3B return and the auto-populated GSTR 2A - HELD THAT:- On perusal of the order confirming the tax proposal, it is evident that such order pertains to discrepancies between the petitioner's GSTR 3B return and the auto-populated GSTR 2A. Especially in view of the cance .....

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..... : Mr. V. Prashanth Kiran, Government Advocate (T) ORDER By these three writ petitions, orders confirming the tax proposal, imposing interest in respect thereof and the consequential recovery notice, respectively, are challenged. 2. The petitioner states that he was providing power aggregation services. Due to lack of business, he opted for cancellation of registration with effect from 31.03.2023. .....

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..... tween the petitioner's GSTR 3B return and the auto-populated GSTR 2A. Especially in view of the cancellation of the petitioner's GST registration, the petitioner had little reason to monitor the GST portal on an ongoing basis. Therefore, by putting the petitioner on terms, it is just and necessary to provide the petitioner with an opportunity to contest the tax demand on merits. 6. For rea .....

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