TMI Blog2024 (5) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner : Mrs. R. Hemalatha, for Mr. S. Rajasekar. For the Respondent : Mrs. K. Vasanthamala, Government Advocate (Tax) ORDER An order dated 20.10.2023 is assailed on the ground that principles of natural justice were breached. 2. The petitioner was a registered person under applicable GST enactments until 27.02.2019 when the registration was cancelled at the instance of the petitioner. The pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order, it appears that the tax liability pertains to a mismatch between the petitioner's GSTR 1 and GSTR 3B returns. Since the petitioner's GST registration was cancelled, at a minimum, the petitioner has little reason to continually monitor the GST portal. 6. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 10% of the disputed tax demand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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