2024 (6) TMI 1310

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..... er : Mr. P. Suresh Babu For the Respondents : Mr. T.N.C. Kaushik, AGP (T) ORDER An order in original dated 04.09.2023 and an appellate order dated 12.04.2024 are assailed in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. By stating that the petitioner entrusted GST compliances to an Accountant and that such Account .....

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..... Form ASMT 10 dated 23.03.2023, a show cause notice dated 18.03.2023 and a personal hearing notice dated 27.03.2023 were issued to the petitioner. 4. On examining the impugned order, it is evident that such order relates to two e-way bills, which were not reported in the GSTR 1 statements. It is also clear that the tax proposal was confirmed because the petitioner did not reply to the show cause n .....

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