Violation of principles of natural justice - petitioner unable to contest tax demand as consultant...

Violation of principles of natural justice - petitioner unable to contest tax demand as consultant failed to inform about proceedings - examining impugned order, tax proposal confirmed due to non-reply to show cause notice - proposal related to comparison between inward supply from GSTR 2A and outward supply - petitioner opted for composition levy, filed GSTR 4 quarterly returns - in circumstances, interest of justice warrants reconsideration by putting petitioner on terms - impugned order set aside on condition petitioner remits 10% of disputed tax demand within two weeks - petition disposed off. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X