9911796707
TMI Blog2024 (11) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner asserts that he was unaware of proceedings - HELD THAT:- On examining the impugned order, it is evident that the order pertains to discrepancy between the petitioner s GSTR-3B return and the auto populated GSTR-2A and also reconciliation of turnover as per the Income Tax return and GSTR-3B return. It is also clear that the tax proposal was confirmed because the petitioner did not re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged in the business of civil contract work. An intimation and show cause notice were issued to the petitioner in April and May, respectively, in the year 2023. Since these notices were uploaded on the view additional notices and orders tab of the GST portal, the petitioner asserts that he was unaware of proceedings. 2. Learned Counsel for the petitioner submits that the tax demand pertains to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner before the impugned order was issued. 4. On examining the impugned order, it is evident that the order pertains to discrepancy between the petitioner s GSTR-3B return and the auto populated GSTR-2A and also reconciliation of turnover as per the Income Tax return and GSTR-3B return. It is also clear that the tax proposal was confirmed because the petitioner did not reply to the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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