2024 (7) TMI 99

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Respondents : Mrs. K. Vasanthamala, Govt. Adv. (T) ORDER An order in original dated 16.04.2024 is challenged on the ground that the petitioner was unable to upload the reply to the show cause notice. The petitioner received a show cause notice dated 14.12.2023 calling upon the petitioner to explain the disparity between the GSTR 1 statement and the GSTR 3B return. By reply dated 12.01.2024, t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e notice dated 14.12.2023 and issuing the impugned order about three months after the petitioner's reply dated 12.01.2024 requesting for one month time. 4. On examining the impugned order, it is evident that the tax proposal, which pertains to the mismatch between the petitioner's GSTR 1 and 3B, was confirmed solely because the tax payer failed to reply to the show cause notice. In the fa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X