2024 (9) TMI 880

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..... ustice - mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A - HELD THAT:- On perusal of the impugned order, as contended by learned counsel for the petitioner, the tax demand pertains to mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A. The impugned order records that the tax liability was confirmed because the petitioner did no .....

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..... st the tax demand on merits. 2. Pursuant to a notice in Form GST ASMT 10, a show cause notice was issued to the petitioner on 28.07.2023. The petitioner did not reply there to. Eventually, the impugned order dated 28.08.2023 was issued. 3. Learned counsel for the petitioner submits that the tax demand pertains to alleged mismatch between the petitioner's GSTR 3B returns and the auto-populated .....

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..... ause the petitioner did not file a reply to the show cause notice or participate in proceedings. In these circumstances, subject to putting the petitioner on terms, it is just and appropriate to provide another opportunity to the petitioner. 6. Therefore, the impugned order dated 28.08.2023 is set aside subject to the condition that the petitioner remits 10% of the disputed tax demand as agreed to .....

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