9911796707
TMI Blog2024 (6) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner : Ms. N. Janani for Mr. Adithya Reddy For the Respondent : Mr. T.N.C. Kaushik, AGP (T) ORDER An order dated 26.08.2023 is 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 asserting that the show cause notice and other communications were uploaded in the "View Additional Notices and Orders" tab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2023. 4. On perusal of the impugned order, it appears that the tax proposal related to a mismatch between the petitioner's GSTR 3B return and the auto-populated GSTR 2A in so far as Input Tax Credit (ITC) is concerned. Such tax proposal was confirmed on the ground that the petitioner did not reply to the show cause notice or attend the personal hearing. By taking into account the assertion t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner, including a personal hearing, and thereafter issue a fresh order within a period of three months from the date of receipt of the petitioner's reply. For the avoidance of doubt, it is made clear that amounts appropriated pursuant to the assessment order shall abide by the outcome of the remanded proceedings. 6. The writ petition is disposed of on the above terms without any order as to c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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