9911796707
TMI Blog2024 (9) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... as a condition for remand - HELD THAT:- Since the petitioner was not heard before the impugned order was issued, the interest of justice warrants that an opportunity be provided by putting the petitioner on terms. The impugned order dated 28.07.2023 is set aside and the matter remanded for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand as agreed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plain the alleged discrepancies between his GSTR-3B returns and GSTR-7 pertaining to tax deductors. 3. Mrs. K. Vasanthamala, learned Government Advocate, accepts notice on behalf of the respondent. She points out that a notice in Form ASMT-10 was issued to the petitioner as early as February 2023. She also points out that about three personal hearing notices were issued after the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isputed tax demand as agreed to with in two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit a reply to the show cause notice within the aforesaid period. Upon receipt of the petitioner's reply to the show cause notice and upon being satisfied that 10% of the disputed tax demand was received, the respondent is directed to provide a reasonable o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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