9911796707
TMI Blog2024 (10) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax proposal on merits - tax liability imposed in respect of the mismatch between the petitioner s GSTR 3B return and the auto populated GSTR - HELD THAT:- The petitioner s reply dated 11.12.2023 is on record. Apart from referring to circular No.183 and pointing out that GSTR 2A was notified by circular issued on 11.11.2019, no other documents were enclosed with such reply. The tax proposal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed on the ground that sufficient opportunity was not provided to the petitioner to contest the tax proposal on merits. Proceedings were initiated against the petitioner by issuing show cause notice dated 30.09.2023. By such show cause notice, the petitioner was called upon to show cause as to why tax liability should not be imposed in respect of the mismatch between the petitioner s GSTR 3B ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mplied with by issuing a show cause notice dated 30.09.2023 and personal hearing notices dated 03.11.2023 and 05.12.2023. He further submits that the burden of proof is on the tax payer to establish that only eligible ITC was availed of as per Section 16 and Section 155 of applicable GST enactments. 4. The petitioner s reply dated 11.12.2023 is on record. Apart from referring to circular No.183 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o being satisfied that 15% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order within a period of three months from the date of receipt of the additional documents from the petitioner. On account of the assessment order being set aside, the bank attachm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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