TMI Blog2024 (1) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... hat 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 consul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missions in relation thereto - Petition disposed off by way of remand. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Ms.Anu Viswaath for Mr.K.Senguttuvan For the Respondent : Mrs.E.Ranganayaki, AGP (T) ORDER The petitioner assails an assessment order dated 07.08.2023 imposing tax liability of Rs. 2,01,097/-, interest of Rs. 28,859/- and penalty of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndow / screen for communication relating to regular returns and that the notices were in the window relating to additional notices. 3. For the above reasons, learned counsel for the 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. 4. Mrs.E.Rang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g issued on 31.03.2023 at 12.00 PM. But they have not responded to the show cause notice and personal hearing also. Therefore the above proposal is hereby confirmed. 6. From the above extracts, it is abundantly clear 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Any such submission shall be made by the petitioner within a maximum period of two weeks from the date of receipt of a copy o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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