2024 (9) TMI 816

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mmunications were only uploaded on the View Additional Notices and Order tab of the GST portal and not communicated to the petitioner through any other mode - tax proposal pertains to discrepancy between the petitioner s GSTR 3B returns and the auto-populated GSTR 2A - HELD THAT:- On perusal of the impugned order, it is evident that the tax proposal pertains to a discrepancy between the petitioner .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tice - Petition disposed off.
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY For Petitioner: Ms. S.P.Sri Harini for Mr. Adithya Reddy For Respondent: Mr. V.Prasanth Kiran Government Advocate (Taxes) ORDER An order dated 30.09.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. By asserting that the petitioner .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... with by issuing intimation dated 02.09.2022, show cause notice dated 05.01.2023 and by providing personal hearing opportunities under notices dated 13.02.2023 and 12.09.2023. 5. On perusal of the impugned order, it is evident that the tax proposal pertains to a discrepancy between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A. It is also clear that the tax proposal was confi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng 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 with in three months from the date of receipt of the petitioner's reply. 7. W.P.No.11168 of 2024 is disposed of on the above terms. No costs. Consequently, W.M.P.Nos.12235 and 122 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X