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2024 (11) TMI 1402

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..... that the same was made in violation of principles of natural justice - HELD THAT:- The impugned order dated 10.04.2024 is set aside and the petitioner shall deposit 10% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order. On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner s .....

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..... counsel for the petitioner that the petitioner is engaged in the business of trading of Machinery and Engineering Components and is registered under the GST Act. During the relevant period of 2019-20, the petitioner has filed the returns and paid appropriate taxes. However, on scrutiny it was found that there was a mismatch between GSTR 3B and GSTR 2A. 3. It is submitted by the learned counsel fo .....

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..... nces subject to payment of 10% of the disputed taxes. 5. It was further submitted that the petitioner is ready and willing to pay 10% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the learned Special Government Pleader appearing for the respondent does not have any serious objection. 6. .....

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