2024 (6) TMI 1165

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..... r. T.N.C. Kaushik, AGP (T) ORDER An order in original dated 28.12.2023 is assailed on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. Pursuant to show cause notice dated 29.09.2023, the impugned order was issued on 28.12.2023. The petitioner asserts that he was unaware of proceedings and therefore could not participate in the same. It .....

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..... ings. 4. On examining the impugned assessment order, it is evident that the tax proposal related to a mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A. Such proposal was confirmed on account of the petitioner not filing the reply to the show cause notice. By taking into account the assertion that the petitioner could not participate in proceedings on account of .....

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