9911796707
TMI Blog2024 (10) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent: Mr. V. Prasanth Kiran Government Advocate (Tax) ORDER An order in original dated 07.07.2023 is challenged on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that he was unaware of proceedings culminating in the impugned order dated 07.07.2023 because the notice and the impugned order were uploaded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to the impugned order, learned counsel submits that sufficient opportunity was provided to the petitioner by issuing show cause notice dated 18.05.2023 and by offering personal hearing. 5. On examining the impugned order, it is clear that the confirmed tax proposal pertains to mismatch between the GSTR-3B returns and the auto-populated GSTR-2A. Such tax proposal was confirmed because the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le opportunity, including a personal hearing, and thereafter issue a fresh order with in three months from the date of receipt of the petitioner's reply. In view of the assessment order being set aside, the garnishee order is also set aside. 7. The writ petition is disposed of with the above terms. There shall be no order as to costs. Consequently, connected miscellaneous petitions are also c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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