9911796707
TMI Blog2024 (9) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... x demand on merits - petitioner unaware of proceedings as order was not communicated through any mode other than uploading on the GST portal - difference between the petitioner's GSTR 3B returns and the GSTR 1 statement - HELD THAT:- On perusal of the impugned order, as contended by learned counsel for the petitioner, such order pertains to the difference between the petitioner's GSTR 3B r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aximum period of two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit a reply to the show cause notice within the aforesaid period. Petition disposed off. - THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner: Mr.B.Ramesshkumar For the Respondents: Mr.C.Harsha Raj ORDER An order dated 13.11.2023 is assailed on the ground that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents. By referring to the impugned order, he points out that such order was preceded by a show cause notice dated 18.08.2023 and that a personal hearing was offered to the petitioner. 4. On perusal of the impugned order, as contended by learned counsel for the petitioner, such order pertains to the difference between the petitioner's GSTR 3B returns and the GSTR 1 statement. It is also evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit a reply to the show cause notice within the aforesaid period. Upon receipt there of and upon being satisfied that 10% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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