TMI Blog2024 (4) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... er - HELD THAT:- On perusal of the impugned order, it is evident that the tax proposal pertained to the belated filing of returns, the difference between the petitioner's GSTR 1 and 3B returns and the difference between the petitioner's GSTR-3B returns and the auto populated GSTR-2A. The order discloses that the petitioner did not participate the proceedings. In these facts and circumstances, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd and pointed out that the total tax demand is a sum of Rs. 1,20,90,863/-. He also submits that a sum of more than Rs. 8,00,000/- was remitted on 11-4-2024 under Form GST DRC-03. On instructions, he submits that the petitioner agrees to remit a further sum of Rs. 7,00,000/- as a condition for remand. 3. On perusal of the impugned order, it is evident that the tax proposal pertained to the belate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner's reply and on being satisfied that a sum of Rs. 15,00,000/- was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing and thereafter issue a fresh order within three months from the date of receipt of a copy of this order. 5. W.P. No. 6962 of 2024 is disposed of on the above terms. No costs. Consequently, W.M.P. Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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