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2024 (4) TMI 513 - MADRAS HIGH COURTBreach of principles of natural justice - complete non-application of mind - opportunity of hearing not granted - HELD THAT:- On perusal of the impugned order, it appears that the tax demand pertains to discrepancy between the GSTR 3B and GSTR 1 returns. The tax demand was confirmed without hearing the petitioner. The petitioner cannot, however, be absolved of responsibility inasmuch as the petitioner should have monitored the GST portal continually. Solely with a view to provide the petitioner an opportunity of hearing, the impugned order is quashed and the matter is remanded for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand within two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit a reply to the show cause notice within the aforesaid period. Upon receipt of such reply and upon being satisfied that 10% of the disputed tax demand 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 two months from the date of receipt of the petitioner's reply. Petition disposed off.
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