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2024 (5) TMI 1034 - MADRAS HIGH COURTChallenge to tax demand - lack of reasonable opportunity for contesting the order - Violation of principles of natural justice - HELD THAT:- The petitioner has placed on record the bank statement. Such statement discloses that a sum of Rs. 3,09,574/- was appropriated from the petitioner's bank account. This amount appears to correspond to the entire demand towards tax, interest and penalty. Consequently, at this juncture, revenue interest is fully secured. Since the petitioner asserts that he is in a position to explain the discrepancy between his GSTR 3B returns and the auto populated GSTR 2B, it is just and appropriate that an opportunity be provided to the petitioner. The impugned order dated 01.09.2023 is set aside and the matter is remanded for reconsideration - petition disposed off by way of remand.
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