9911796707
TMI Blog2024 (9) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice and the order were uploaded in the View Additional Notices are orders tab on the GST portal and not communicated to the petitioner through any other mode - mismatch between the GSTR-3B return and the auto-populated GSTR-2A - HELD THAT:- On perusal of the impugned order, it is evident that the tax proposal pertains to a mismatch between the GSTR-3B return and the auto-populated G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue a fresh assessment order within three months from the date of receipt of the petitioner's reply. Petition disposed off by way of remand. - THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner: Mr. C. Rekhakumari For the Respondent: Mrs. K. Vasanthamala, Government Advocate (Tax) ORDER By this writ petition, the petitioner assails both the original assessment order and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lated GSTR-2A. She also submits that the entire tax demand, interest and penalty of Rs.3,54,558/- was appropriated from the petitioner's bank account in March 2024. She seeks another opportunity for the petitioner to contest the tax demand on merits. 4. On perusal of the impugned order, it is evident that the tax proposal pertains to a mismatch between the GSTR-3B return and the auto-populated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsonal hearing, and there after issue a fresh assessment order within three months from the date of receipt of the petitioner's reply. 6. For the avoidance of doubt, it is made clear that the sum of Rs. 3,54,558/-, which was appropriated from the petitioner's bank account, shall abide by the outcome of the remanded proceedings. 7. The Writ Petition is disposed of on the above terms. There ..... X X X X Extracts X X X X X X X X Extracts X X X X
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