2024 (8) TMI 518

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..... ples of natural justice - petitioner did not have a reasonable opportunity to contest the tax demand on merits - mismatch between the petitioner's turnover as per the GSTR 3B return in comparison to the GSTR 1 statement - HELD THAT:- On perusal of the impugned order, it is evident that the tax proposal pertains to a mismatch between the petitioner's turnover as per the GSTR 3B return in co .....

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..... d 23.08.2023 is assailed in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. By asserting that the petitioner runs a small business of printing and selling spiritual / religious books, the present writ petition was filed. The petitioner further states that she was unaware of proceedings culminating in the impugned order .....

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..... 23. 4. On perusal of the impugned order, it is evident that the tax proposal pertains to a mismatch between the petitioner's turnover as per the GSTR 3B return in comparison to the GSTR 1 statement. By taking into account the assertion that the petitioner could not participate in proceedings on account of being unaware of the same, the interest of justice warrants that the petitioner be provid .....

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