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2024 (3) TMI 339 - MADRAS HIGH COURTValidity of assessment order - alleged mismatch between the GSTR-3B and GSTR-1 return and the alleged mismatch between the GSTR-3B and GSTR-7 returns - inadvertent error in categorizing the nature of transaction in the returns - opportunity of hearing not provided to petitioner - violation of principles of natural justice - HELD THAT:- The documents on record clearly indicate that the petitioner was negligent in not contesting the tax demand. However, it is equally clear that the impugned assessment order was issued without hearing the petitioner and, consequently, without considering the petitioner's explanation and any documents in support thereof. In these circumstances, albeit by putting the petitioner on terms, the petitioner should be provided an opportunity to contest the tax demand. The impugned assessment order is quashed subject to the condition that the petitioner remits 10% of the disputed tax demand as a condition for remand. The petitioner is also submitted to file a reply to the show cause notice within a maximum period of two weeks from the date of receipt of a copy of this order along with 10% of the disputed tax demand. Subject to receipt of the aforesaid, the assessing officer is directed to provide a reasonable opportunity, including a personal hearing, and issue a fresh assessment order in accordance with law within a maximum period of two months thereafter. Petition disposed off.
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