2024 (6) TMI 1156

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..... For the Respondent : Mrs. K. Vasanthamala, Government Advocate (Tax) ORDER An order in original dated 28.11.2023 is assailed on the ground of denial of reasonable opportunity to the petitioner to contest the tax demand on merits. 2. By asserting that the petitioner was unaware of the proceedings culminating in the impugned order because the notices and the impugned order were uploaded in the .....

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..... a personal hearing notice. 5. On examining the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not reply to the show cause notice or attend the personal hearing. It is also clear that the tax proposal pertains to the mismatch between the returns filed by the petitioner and the auto-populated GSTR-2A. 6. Learned counsel for the petitioner contends that .....

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..... 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 the petitioner's reply. 8. The writ petition is disposed of with the above terms. There shall be no order as to costs. Consequently, connected miscellaneous petitions are also closed.
Case laws, Decisions, Judg .....

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