2024 (10) TMI 1223

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..... the petitioner about proceedings culminating in the impugned order - mismatch between the petitioner s GSTR 3B returns and the auto populated GSTR 2A - H ELD THAT:- On examining the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not reply to the show cause notice or attend the personal hearing. By taking note of the assertion that the petitioner could .....

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..... der - petition disposed off.
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner: Ms. V.Vijayalakshmi For the Respondent: Mr. V.Prasanth Kiran, GA (T) ORDER An order in original dated 12.12.2023 is assailed on the ground of breach of principles of natural justice. By asserting that GST compliances had been entrusted to a consultant and that such consultant did not inform t .....

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..... examining the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not reply to the show cause notice or attend the personal hearing. By taking note of the assertion that the petitioner could not participate in proceedings on account of not being aware of the same, the interest of justice warrants that an opportunity be provided to the petitioner to contest .....

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..... being satisfied that at least 10% of the disputed tax demand was received, the assessing officer 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 the date of receipt of the petitioner's reply. On account of the assessment order being set aside on condition, the bank attachment is raised .....

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