9911796707
TMI Blog2024 (7) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner asserts that she was unaware of the initiation of proceedings - HELD THAT:- On perusal of the impugned order, it is evident that the tax demand pertains to the alleged disparity between the GSTR 3B returns filed by the petitioner and the auto populated GSTR 2A returns. In recognition of difficulties encounted by taxpayers in this regard, Circular no.183 was issued. On account of the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... J. For Petitioner : Mr. A.N.R. Jayaprathap for Mr. V. Anandhamoorthy For Respondents : Mr. V. Prashanth Kiran, GA (T) ORDER An assessment order dated 09.11.2023 is assailed primarily on the ground of breach of principles of natural justice. The petitioner carries on trade in electrical and hardware goods and is a registered person under applicable GST enactments. Pursuant to the issuance of notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR 3B returns and the auto populated GSTR 2A returns. By further submitting that the judgment of the Madurai Bench of this Court in D.Y. Bethel Enterprises in W.P(MD).No.2127 of 2021 was not followed and that Circular no.183 was also not adhered to, he seeks interference by this Court. 3. Mr. V. Prashanth Kiran, learned Government Advocate, accepts notice for the first and second respondents. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd before the impugned order was issued, the petitioner was unable to contest the tax demand. However, it should be noticed that the petitioner did not fulfil the obligation of monitoring the GST portal continually in spite of being a registered person. 5. On instructions, learned counsel for the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 6. In these circu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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