2024 (6) TMI 1086

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... For the Respondent : Mr. V. Prasanth Kiran, GA (T) ORDER An order in original dated 05.01.2024 is assailed primarily on the ground of breach of principles of natural justice. By asserting that the show cause notice and impugned order were uploaded on the "view additional notices and order tab of the GST portal" and not communicated to the petitioner through any other mode, the present writ peti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 74 of applicable GST enactments and, therefore, proceedings are not barred by limitation. 4. On perusal of the impugned order, it is evident that the tax proposal pertains to mismatches between the GSTR 3B returns of the petitioner and the auto populated GSTR 2A. Such tax proposals were confirmed because the petitioner failed to reply to the show cause notice or attend the personal hearing. Upon .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssue a fresh assessment order within a period of three months from the date of receipt of the petitioner's reply. It is made clear that all contentions are left open to the petitioner, including the contention on limitation. 6. W.P.No.12540 of 2024 is disposed of on the above terms. No costs. Consequently, W.M.P.Nos.13689 and 13691 of 2024 are closed.
Case laws, Decisions, Judgements, Ord .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X