TMI Blog2024 (3) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... and that the petitioner could not participate in such proceedings on account of being unaware of the same until such proceedings culminated in the impugned order - HELD THAT:- The position taken by the petitioner is that the entire tax liability has arisen on account of an inadvertent error committed while filing the GSTR 1 return for October 2019. It is further stated that such error was correcte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Adv. (T) ORDER An order dated 28.07.2023 is challenged primarily on the ground that the petitioner was not provided a reasonable opportunity. 2. The petitioner is a registered person under applicable GST enactments. The firm carries on the business of transport of goods. According to the petitioner, the services provided by the petitioner during the assessment period 2019-2020 were taxable on re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while filing the GSTR 1 return for the month of October 2019. He also points out that all relevant documents were annexed thereto. In these circumstances, learned counsel makes a request that the petitioner be provided another opportunity. 5. Mrs.K.Vasanthamala, learned Government Advocate, accepts notice for the respondent. She submits that the reply was issued long after the impugned order was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent for reconsideration. The respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within a period of two months from the date of receipt of a copy of this order. For the avoidance of doubt, it is made clear that amounts appropriated pursuant to the impugned order shall abide by the outcome of the remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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