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2024 (1) TMI 1110 - MADRAS HIGH COURTValidity of an assessment order imposing tax liability, interest and penalty - Seeking an opportunity to be heard - HELD THAT:- The petitioner did not respond either to the intimation in Form GST ASTM- 10 or to the show cause notice in Form GST-DRC-01. In addition, the petitioner did not attend the personal hearing. The explanation of the petitioner is that the consultant did not keep the petitioner informed. The consultant, in turn, states that the notices were not available on the tab relating to regular returns and were instead accessible only through the tab relating to additional notices. While these explanations are not wholly convincing, the fact remains that a registered person carrying on a small business did not have the opportunity to respond to the claim made by the tax department with regard to the discrepancy between the returns in Form GSTR-1 and Form GSTR-3B. Solely for the purpose of providing an opportunity to the petitioner, the impugned order calls for interference. The impugned order is quashed and the matter is remanded for re-consideration - Petition disposed off.
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