2024 (10) TMI 1522

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..... rnment Advocate (Tax) ORDER An assessment order dated 11.10.2023 is challenged on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand. 2. The petitioner is engaged in manufacturing engineering components and is a registered person under applicable GST enactments. The petitioner asserts that he was not aware of proceedings culminating in the impugne .....

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..... mismatch between the GSTR 3B returns and the auto-populated GSTR 2A returns. The said order further reveals that the petitioner was not heard before the order was issued. Undoubtedly, the petitioner was negligent in not monitoring the GST portal, in spite of being a registered person. In these circumstances, the impugned order calls for interference, albeit by putting the petitioner on terms. 6. .....

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