9911796707
TMI Blog2024 (10) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... n of principles of natural justice - mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A - HELD THAT:- On examining the impugned order, it is clear that the tax proposal was confirmed because the taxpayer failed to provide supporting documents. By taking note of the assertion that non- participation was on account of not being aware of these proceedings, it is just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner received show cause notice dated 13.02.2023 with regard to the mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A. The petitioner replied there to on 24.03.2023. Upon consideration of the petitioner's reply, it is stated that the proceedings were dropped. Meanwhile, it is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red from the petitioner's bank account. 4. Mr. C.Harsha Raj, learned Additional Government Pleader, accepts notice for the respondent. He submits that principles of natural justice were complied with by issuing notice in Form ASMT- 10 dated 23.01.2023, intimation dated 18.05.2023, show cause notice dated 27.07.2023 and by offering a personal hearing. He also submits that he has no instructions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter is remanded for reconsideration. The petitioner is permitted to submit a reply to the show cause notice with in fifteen days from the date of receipt of a copy of this order. Upon receipt of the petitioner's reply, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order with in three months from t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
