2024 (3) TMI 580

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..... n assessment order dated 11.07.2023 is assailed both on grounds of breach of principles of natural justice and on the ground that applicable circulars with regard to the procedure to be followed in cases of discrepancy between the GSTR-3B returns and the auto populated GSTR-2A returns were not adhered to. 2. The petitioner is a registered person under applicable GST enactments and engaged in the .....

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..... dure to be adopted in case there is disparity between the GSTR-3B returns and the GSTR- 2A returns. He contends that this procedure was not adhered to in the case at hand. On instructions, he submits that the petitioner is agreeable to remit 10% of the disputed tax demand as a condition for remand. 4. Mrs.K.Vasanthamala, learned Government Advocate, accepts notice on behalf of the respondent. Fro .....

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..... rder. The petitioner is also permitted to file a reply to the show cause notice within the aforesaid period. Subject to receipt of the reply and upon being satisfied that 10% of the disputed tax demand was received, 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 o .....

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