2024 (9) TMI 809

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..... merits - petitioner asserts that he was unaware of these proceedings - iscrepancy between the petitioner's GSTR 3B returns and the auto populated GSTR 2A - HELD THAT:- On perusal of the impugned order, it is clear that the tax proposal pertains to a difference between the petitioner's GSTR 3B returns and the auto populated GSTR 2A. The tax proposal was confirmed because the petitioner did .....

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..... and on merits. Upon scrutiny of the petitioner's return, a notice in Form GST ASMT - 10 was issued on 08.03.2022. This was followed by an intimation dated 30.04.2022 and a show cause notice dated 11.07.2022. The petitioner asserts that he was unaware of these proceedings. 2. Learned counsel for the petitioner submits that the matter pertains to the discrepancy between the petitioner's GSTR .....

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..... ecause the petitioner did not reply to the show cause notice. The petitioner asserts that all necessary documents are available to establish that the availment of Input Tax Credit was in order. In these circumstances, it is just and appropriate that the petitioner be provided an opportunity after putting the petitioner on terms. 5. For reasons set out above, impugned order dated 17.10.2023 is set .....

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