9911796707
TMI Blog2024 (9) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to contest the tax demand on merits - petitioner was unaware of proceedings culminating in the impugned order because GST compliances were entrusted to an Accountant who abruptly left the services of the company - mismatch between the GSTR 3B returns of the petitioner and the auto populated GSTR 2A - HELD THAT:- The tax proposal pertains to the mismatch between the GSTR 3B returns of the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice. Petition disposed off. - THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner: Ms.R.Hemalatha For the Respondents: Mr.V.Prasanth Kiran, GA (T) ORDER An order in original dated 16.06.2023 is assailed on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that it was unaware of proceedings culmin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. With reference to the impugned order, he points out that the impugned order was preceded by an intimation dated 25.07.2023 and a show cause notice dated 27.01.2023. Therefore, he contends that principles of natural justice were complied with. 4. On perusal of the impugned order, as contended by learned counsel for the petitioner, it is evident that the tax proposal pertains to the mismatc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner is also permitted to submit a reply to the show cause notice. Upon receipt thereof and upon being satisfied that 10% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and there after issue a fresh assessment order with in a period of three months from the date of receipt of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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