2024 (9) TMI 982

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..... order were uploaded in the view additional notices and orders tab of the GST portal - discrepancy between the petitioner's GSTR 3B return and the auto populated GSTR 2A - HELD THAT:- On examining the impugned order, it is clear that the tax demand pertains to discrepancy between the petitioner's GSTR 3B return and the auto populated GSTR 2A. It is also evident that such order was issued be .....

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..... have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that the services of a consultant were engaged for GST compliances. Since the notices and the impugned order were uploaded in the view additional notices and orders tab of the GST portal, the petitioner asserts that he was unaware of proceedings until recently. 3. Learned counsel for the petitioner seeks .....

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..... h opportunity albeit by putting the petitioner on terms. 6. Therefore, impugned order dated 04.05.2023 is set aside subject to the condition that the petitioner remits 10% of the disputed tax demand within a period of three weeks from the date of receipt of a copy of this order. With in the aforesaid period, the petitioner is permitted to submit a reply to the show cause notice. Upon receipt of th .....

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