2024 (8) TMI 1249

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..... not have a reasonable opportunity to contest the tax demand on merits - violation of principles of natural justice - HELD THAT:- The Input Tax Credit (ITC) availed of by the petitioner was reversed on account of the disparity between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A. The petitioner has placed on record the annual return and learned counsel contended on such basis .....

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..... d on merits. 2. The petitioner is engaged in the business of wholesale and retail trading of plastic scraps and allied items. The petitioner asserts that the consultant engaged for GST compliances did not keep the petitioner informed about proceedings culminating in the order impugned herein. 3. Learned counsel for the petitioner referred to the annual return of the petitioner and pointed out that .....

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..... the petitioner's GSTR 3B returns and the auto-populated GSTR 2A. The petitioner has placed on record the annual return and learned counsel contended on such basis that the discrepancy is only to an extent of Rs.19,341/-. In these circumstances, albeit by putting the petitioner on terms, it is just and necessary to provide an opportunity to the petitioner to contest the tax demand on merits. 6 .....

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