TMI Blog2024 (3) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... ples of natural justice - Not adhered the circulars - Petitioner unable to respond Show cause notice issued - Not aware of the same since the petitioner was entirely dependent on his accountant -business of supply of base metals - HELD THAT:- From the impugned assessment order, it is evident that the entire tax demand pertains to the disparity between the ITC claimed in the GSTR-3B return and that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. V. Srikanth For the Respondent : Mrs. K. Vasanthamala, GA (T) ORDER An 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 GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand. He also submits that circulars were issued by the Central Board of Indirect Taxes and Customs with regard to the procedure 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0% of the disputed tax demand as agreed to within a maximum period of two weeks from the date of receipt of a copy of this order. 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 op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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