9911796707
TMI Blog2024 (9) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... the GST portal, but not communicated to the petitioner through any other mode - violation of principles of natural justice - mismatch between the petitioner's GSTR 3B returns and the auto populated GSTR 2A - HELD THAT:- Such order was issued without hearing the petitioner and the tax proposal was confirmed because the petitioner did not respond to the show cause notice. While the petitioner ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on merits. 2. The petitioner asserts that the show cause notice and impugned order were uploaded on the GST portal, but not communicated to the petitioner through any other mode. Consequently, it is stated that the petitioner was unaware of these proceedings until he was informed by the respondents about alleged arrears relating to assessment year 2018-19. 3. Learned counsel for the petitioner s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order pertains to the mismatch between the petitioner's GSTR 3B returns and the auto populated GSTR 2A. Such order was issued without hearing the petitioner and the tax proposal was confirmed because the petitioner did not respond to the show cause notice. While the petitioner cannot be absolved of responsibility in such regard, it is just and necessary that the petitioner be provided an oppor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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