2024 (9) TMI 891

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..... of proceedings culminating in the impugned order until his bank, Standard Chartered Bank, informed him about the order - discrepancy between the GSTR 3B and GSTR 1 returns - HELD THAT:- It appears that the tax liability pertains to the discrepancy between the GSTR 3B and GSTR 1 returns. It is also evident that the tax proposal was confirmed without the participation of the petitioner. At this jun .....

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..... k, Standard Chartered Bank, informed him about the order. The present writ petition was filed in the said facts and circumstances. 3. Learned counsel for the petitioner submits that the petitioner was unable to respond to the show cause notice or attend the personal hearing on account of being unaware of the same. He points out that such notice and order were uploaded on the portal but not communi .....

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..... ut the participation of the petitioner. At this juncture, the entire tax liability has been realised by appropriating the amount from the petitioner's bank account. As such, revenue interest stands fully secured. In these circumstances, it is just and appropriate that an opportunity be provided petitioner to contest the tax demand on merits. 6. Solely for reasons set out above, the impugned or .....

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