9911796707
TMI Blog2024 (8) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... he GSTR 3B returns of the petitioner and the auto populated GSTR 2A - petitioner agrees to remit 10% of the disputed tax demand as a condition for remand - HELD THAT:- On perusal of the impugned order, it is evident that the tax proposal pertains to the mismatch between the GSTR 3B returns of the petitioner and the auto populated GSTR 2A. It is also evident that the tax proposal was confirmed beca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lai For Respondent : Mr. V. Prasanth Kiran, GA (T) ORDER An order dated 18.12.2023 is assailed on the ground that the petitioner was unaware of proceedings culminating in the impugned order because the petitioner had engaged the services of an Accountant to handle GST compliances and such Accountant did not inform the petitioner about these proceedings. 2. Learned counsel for the petitioner su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is also evident that the tax proposal was confirmed because the petitioner did not reply to the show cause notice and the personal hearing notices. In effect, the tax proposal was confirmed without considering the objections of the petitioner. In these circumstances, albeit by putting the petitioner on terms, it is just and necessary to provide the petitioner an opportunity to contest the tax dema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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