TMI Blog2024 (3) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 - - - GST - Breach of principles of natural justice - Validity of assessment order - mismatch between the GSTR 3B returns filed by the petitioner and the auto-populated GSTR 2A returns - HELD THAT:- The documents on record disclose that the liability pertains to alleged mismatch between the GSTR 3B returns of the petitioner and the auto-populated GSTR 2A returns. In recognition of difficulties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amoorthy For the Petitioner : Mr.K.A.Parthasarathy, Mr.N.Chandirasekar for Mr.N.Prasad For the Respondent : Mr.V.Prashanth Kiran, Govt. Adv.(T) COMMON ORDER Assessment orders in respect of five distinct assessment periods are challenged primarily on the ground of breach of principles of natural justice. 2. The petitioner is involved inter alia in trading of automobile parts. As a small trader, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel contends that such Circular envisages the conduct of an enquiry by the assessing officer and that the tax payer is entitled to submit a certificate either from the supplier or from the Chartered Accountant depending on the quantum of discrepancy. Learned counsel further submits that even a detailed show cause notice was not issued in these matters and that only a summary was provided to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -populated GSTR 2A returns. In recognition of difficulties faced in this regard, Circular No.183 was issued. The petitioner has also placed on record a certificate from the Chartered Accountant with regard to the reason for disparity between the above mentioned returns. Although the petitioner did not respond to the notices and participate in the assessment proceedings, the above facts and circums ..... X X X X Extracts X X X X X X X X Extracts X X X X
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