9911796707
TMI Blog2024 (9) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... ortal but not communicated to the petitioner through any other mode - confirmation of tax liability - HELD THAT:- On perusal of the show cause notice, it appears that the petitioner was called upon to show cause with regard to the proposed tax liability of Rs.33,270/-. When this is compared with the notice in Form ASMT-10 and the impugned order, in these documents, the discrepancy /confirmed tax l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 023 on the ground of breach of principles of natural justice. 2. Upon scrutinizing the records of the petitioner, a notice in Form ASMT-10 was issued on 23.03.2023. This was followed by intimation dated 24.03.2023 and show cause notice dated 22.06.2023. By asserting that the petitioner was unaware of these proceedings because the intimation and show cause notice were uploaded on the GST portal but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause with regard to the proposed tax liability of Rs.33,270/-. When this is compared with the notice in Form ASMT-10 and the impugned order, in these documents, the discrepancy /confirmed tax liability was specified as Rs.1,84,835/-. 6. Since the tax proposal was confirmed without the petitioner being heard and by taking note of the discrepancy indicated above, it is just and appropriate that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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