9911796707
TMI Blog2024 (10) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... ch between the petitioner's GSTR 3B return and the GSTR 1 statement - HELD THAT:- On examining the order in original, it is evident that the tax proposal related to a mismatch between the petitioner's GSTR 3B return and the GSTR 1 statement. Such tax proposal was confirmed because the petitioner did not reply to the show cause notice or appear at the personal hearing. In the affidavit in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Govt. Adv. (T) ORDER By this writ petition, an appellate order dated 19.03.2024 is assailed. An order in original dated 24.08.2023 was issued and tax, interest and penalty liability was imposed on the petitioner. Such order was carried in appeal before the 1st respondent. By order dated 19.03.2024, such appeal was rejected on the ground that it was filed beyond the period of limitation. 2. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period. 4. On examining the order in original, it is evident that the tax proposal related to a mismatch between the petitioner's GSTR 3B return and the GSTR 1 statement. Such tax proposal was confirmed because the petitioner did not reply to the show cause notice or appear at the personal hearing. In the affidavit in support of this writ petition, the petitioner has stated that he is a smal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice with in the aforesaid period. Upon receipt of the petitioner's reply and upon being satisfied that 15% of the disputed tax demand was received in the aggregate, the 2nd 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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