2024 (9) TMI 1462

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..... ledge - petitioner contends that the mechanism of reconciliation of GSTR 3B returns and the auto populated GSTR 2A was not in force during the relevant period - HELD THAT:- On examining the impugned order, it appears that the tax proposal was confirmed on the ground that the petitioner did not reply to the show cause notice. By taking into account the assertion that such non participation was on a .....

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..... usted to a local auditor, who was unwell during the relevant period. It is also stated that the petitioner did not notice the show cause notice or other communications in view of his limited computer knowledge. 2. Learned counsel for the petitioner contends that the mechanism of reconciliation of GSTR 3B returns and the auto populated GSTR 2A was not in force during the relevant period. He also su .....

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..... n was on account of not being aware of proceedings, the interest of justice warrants re-consideration subject to putting the petitioner on terms. 5. Therefore, impugned order dated 20.12.2023 is set aside on condition that the petitioner remits 10% of the disputed tax demand as agreed to with in a period of fifteen days from the date of receipt of a copy of this order. The petitioner is permitted .....

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