9911796707
TMI Blog2024 (7) TMI 1513X X X X Extracts X X X X X X X X Extracts X X X X ..... n merits - violation of principles of natural justice - HELD THAT:- On examining the petitioner's reply, it is clear that the petitioner merely attached the GSTR 3B returns and stated that all taxes were paid. The petitioner was under an obligation to submit all relevant documents such as tax invoices, documents to establish movement of goods, bank statements with regard to payments made by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal dated 30.12.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Upon receipt of show cause notice dated 27.09.2023, by reply dated 27.10.2023, the petitioner stated that amounts due and payable towards supplies received by the petitioner were discharged by filing GSTR 3B returns. The impugned order in original w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice for the first respondent. She submits that principles of natural justice were complied with by issuing show cause notice dated 27.09.2023 and by offering a personal hearing. She also points out that the petitioner did not submit a detailed reply and failed to annex relevant documents to establish compliance with Section 16 of applicable GST statutes. 5. On examining the petitioner's rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal 5% of the disputed tax demand within 15 days from the date of receipt of a copy of this order. Within the aforesaid period, the petitioner is permitted to submit an additional reply to the show cause notice by annexing all relevant documents. Upon receipt of such additional reply and upon being satisfied that 15% of the disputed tax demand, in the aggregate, was received, the first respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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