9911796707
TMI Blog2024 (10) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... atch between the petitioner's GSTR 3B returns and the auto populated GSTR 2A - HELD THAT:- On examining the impugned order, it is evident that the tax proposal pertains to a mismatch between the petitioner's GSTR 3B returns and the auto populated GSTR 2A. Such tax proposal was confirmed because the petitioner did not respond to any of the notices. Since the petitioner asserts that she coul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ff. - THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner: Mrs. R.Hemalatha For the Respondent: Mrs. K.Vasanthamala, GA (T) ORDER An order in original dated 05.10.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. By asserting that the petitioner had entrusted GST compliances to an auditor and that suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tch between the petitioner's GSTR 3B returns and the auto populated GSTR 2A. Such tax proposal was confirmed because the petitioner did not respond to any of the notices. Since the petitioner asserts that she could not respond on account of not being aware of proceedings, the interest of justice warrants that the petitioner be provided an opportunity to contest the tax demand on merits albeit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egate, was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order with in a period of three months from the date of receipt of the petitioner's reply. 6. W.P.No.14648 of 2024 is disposed of on the above terms. No Consequently, W.M.P.Nos.15909 and 15911 of 2024 are closed. - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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