9911796707
TMI Blog2024 (9) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... to contest the tax demand on merits - liability of GST - reverse charge mechanism - mismatch between the petitioner s GSTR 1 and GSTR 3B - HELD THAT:- On perusal of the impugned order, it is evident that the tax liability pertains to the mismatch between the petitioner s GSTR 1 and GSTR 3B. The petitioner contended that such mismatch occurred because the petitioner committed an inadvertent error w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a for Ms.P.Aruna Chopda For Respondents: Mrs. K.Vasanthamala, GA (T) ORDER An order in original dated 20.11.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he carries on the business of providing goods transport agency services, which fall within the reverse charge m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an intimation dated 13.07.2023, show cause notice dated 07.09.2023 and a personal hearing notice dated 25.10.2023. Therefore, she contends that principles of natural justice were complied with. 4. On perusal of the impugned order, it is evident that the tax liability pertains to the mismatch between the petitioner's GSTR 1 and GSTR 3B. Learned counsel for the petitioner contended that such m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereof and upon being satisfied that 10% of the disputed tax demand was received, the first respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within a period of three months from the date of receipt of the petitioner's reply. In view of the impugned order being set aside, the consequential attachment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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