2024 (9) TMI 433

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..... - mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A - HELD THAT:- It is evident that the tax proposal was confirmed because the petitioner did not reply to the show cause notice or participate in the personal hearing pursuant to the two reminders issued by the respondent. Since the petitioner was not heard before such order was issued, the interest of justice wa .....

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..... titioner was unaware of proceedings culminating in the impugned assessment order, the present writ petition was filed. 2. Learned counsel for the petitioner submits that the tax proposal pertains to a mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A. He further submits that if provided an opportunity, the petitioner would be in a position to establish that only .....

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..... e provided an opportunity to contest the tax demand on merits by putting the petitioner on terms. 5. For reasons set out above, the impugned order dated 15.12.2023 is set aside and the matter is remanded for reconsideration on condition that the petitioner remits 10% of the disputed tax demand as agreed to within a period of two weeks from the date of receipt of a copy of this order. The petitione .....

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