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2024 (4) TMI 766 - HC - GSTValidity Of Order in original - No reasonable opportunity provided to contest the tax demand - mismatch between the GSTR 3B and GSTR 1 returns - HELD THAT:- From the impugned order, it is evident that such order was issued without hearing the petitioner. No doubt, the petitioner was provided an opportunity but failed to avail of such opportunity. It is also clear that the tax liability pertains to three issues, namely, output mismatch between GSTR 3B and 1, input mismatch between GSTR 3B and 2A and e-way bill verification. As contended by learned senior counsel, on the first two issues, the extent of discrepancy is not substantial. The summary of the show cause notice does not appear to deal with the issue relating to e-way bill verification. It is also noticeable that an aggregate sum of Rs. 6,04,893/- was debited from the petitioner's electronic credit ledger towards tax liability confirmed in the impugned order. Thus, it is just and necessary to provide an opportunity to the petitioner to contest the tax demand on merits. Therefore, the impugned order dated 09.11.2023 is set aside and the matter is remanded for reconsideration. Upon receipt thereof, the 1st respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within two months from the date of receipt of the petitioner's reply. The writ petition is disposed of. Consequently, connected miscellaneous petitions are closed.
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