TMI Blog2024 (5) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... merits - error made while reporting outward supplies and Input Tax Credit (ITC) in the month of November 2017 - HELD THAT:- On perusal of the impugned order, it is evident that the tax proposal was confirmed on the ground that the petitioner failed to file written objections to the show cause notice or attend personal hearing. Since the petitioner asserts that the inadvertent error was rectified b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nity to contest the tax proposal on merits. 2. The petitioner is a dealer in agricultural implements and spare parts relating thereto. According to the petitioner, he was unaware of proceedings culminating in the impugned order because the notice and order were uploaded in the View Additional Notices and Orders tab on the GST portal. After filing a rectification petition dated 08.08.2023, the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccepts notice for the respondent. He points out that notice in Form ASMT 10 was issued to the petitioner in March 2023 after noticing discrepancies in the returns of the petitioner. He also points out that the impugned order was preceded by a show cause notice dated 10.05.2023 and the petitioner did not respond thereto. As regards rectification of the error, he points out that ITC was reversed muc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is permitted to submit a reply to the show cause notice within the aforesaid period. Upon receipt of the petitioner's reply and upon being satisfied that 10% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within three months from the date of receipt of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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