9911796707
TMI Blog2024 (12) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... was made in violation of principles of natural justice - discrepancies between GSTR-3B and Form 26AS and between GSTR-3B and GSTR9/9C - HELD THAT:- The petitioner is ready and willing to pay 10% of the disputed tax and that they may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the learned Additional Government Pleader a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the respondent on the premise that the same was made in violation of principles of natural justice. 2. The petitioner is engaged in the business of rendering civil works contract service to Greater Chennai Corporation and other State Government departments and is a registered dealer under the GST Act, 2017. During the relevant period viz., 2020-21, the petitioner filed its return and pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner was unable to access the common portal and thus unable to participate in the adjudication proceedings. 4. It is submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, they would be able to explain the alleged discrepancies. The learned counsel for the petitioner would then place reliance upon the recent judgment of this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
