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2024 (1) TMI 1146 - MADRAS HIGH COURTValidity of assessment order - imposition of tax, interest and penalty - petitioner submits that the petitioner be given an opportunity to contest the claim especially considering that the claim is confined to a difference in turnover as between Form GSTR-2B and GSTR-3B - HELD THAT:- The petitioner did not respond either to the intimation in Form GST-DRC- 01A 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. 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-2B and Form GSTR-3B. Solely for the purpose of providing an opportunity to the petitioner, the impugned order calls for interference. The matter is remanded for re-consideration. It is made clear that the petitioner will not have an opportunity to respond to the show cause notice and the opportunity would be limited to participation in the proceedings before the assessing officer and making any submissions in relation thereto - Petition disposed off by way of remand.
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