9911796707
TMI Blog2024 (10) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... ed a reasonable opportunity to contest the tax demand on merits - petitioner was unaware of proceedings culminating in the impugned order - mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A - HELD THAT:- On perusal of the impugned order, it is evident that the tax proposal relates to a mismatch between the petitioner's GSTR 3B returns and the auto-populated G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. Saitanya Kesan for Mr. N. Murali For R1 : Mr. V. Prashanth Kiran, Govt. Adv. (T) ORDER An order dated 23.12.2023 is challenged on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. By asserting that the petitioner had engaged the services of a part time consultant to handle GST compliances and that the petitioner was unaware of procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t respondent. He submits that principles of natural justice were complied with by issuing show cause notice dated 30.09.2023 and by offering a personal hearing to the petitioner on about three dates. 4. On perusal of the impugned order, it is evident that the tax proposal relates to a mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A. It is also evident that such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand was received, the 1st respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within a period of three months from the date of receipt of the petitioner's reply. In view of the assessment order being set aside, the bank attachment is raised. 6. The writ petition is disposed of on the above terms without ..... X X X X Extracts X X X X X X X X Extracts X X X X
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