2024 (9) TMI 981

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..... tion for remand - HELD THAT:- On examining the impugned order, it is evident that the order pertains to reconciliation of turnover as per the Income Tax return and GSTR 3B return. It is also clear that the tax proposal was confirmed because the petitioner did not reply to the show cause notice. In these circumstances, albeit by putting the petitioner on terms, it is just and necessary that the pet .....

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..... n April and May, respectively, in the year 2023. Since these notices were uploaded on the view additional notices and orders tab of the GST portal, the petitioner asserts that he was unaware of proceedings. 2. Learned counsel for the petitioner submits that the tax demand pertains to the differences noticed between the petitioner's taxable supply as per the GSTR 3B returns and the return of in .....

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..... lso clear that the tax proposal was confirmed because the petitioner did not reply to the show cause notice. In these circumstances, albeit by putting the petitioner on terms, it is just and necessary that the petitioner be provided an opportunity to contest the tax demand on merits. 5. For reasons set out above, impugned order dated 25.09.2023 is set aside on condition that the petitioner remits .....

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