2024 (9) TMI 811

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hanth Kiran Government Advocate (Taxes) ORDER An order in original dated 01.03.2024 is assailed on the ground of breach of principles of natural justice. 2. The petitioner states that he was unaware of proceedings until recently since the notices and order were uploaded in the GST portal and not communicated to the petitioner through any other mode. The present writ petition was filed in the sa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the impugned order was preceded by an intimation, a show cause notice and three reminders in respect of personal hearings. 5. On perusal of the impugned order, it is evident that the tax proposal pertaining to a mismatch between the GSTR 3B returns of the petitioner and the auto-populated GSTR 2A. It is also clear that the tax liability was confirmed because the petitioner failed to reply to the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X