9911796707
TMI Blog2024 (8) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... desh, Gujarat, Odisha, Chhattisgarh and Tamil Nadu. During the relevant period 2018-2019, it is stated that the petitioner did not effect substantial taxable supplies in Tamil Nadu. Consequently, it is stated that the petitioner did not monitor the GST portal and, therefore, failed to reply to the show cause notice. The impugned order dated 16.04.2024 was issued in these facts and circumstances. 2. Learned counsel for the petitioner referred to the show cause notice and contended that the tax demand in the show cause notice is confined to two issues, namely, the mismatch between the petitioner's GSTR 3B returns and the GSTR 1 return as also the difference between the GSTR 3B returns and the auto-populated GSTR 2A. With regard to the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive expenses were also based on the All India data contained in the petitioner's financial statement. In these circumstances, he seeks a remand and submits, on instructions, that the petitioner agrees to remit 10% of the disputed tax demand in respect of all demands except discrepancy no.3. 4. Mr.C.Harsha Raj, learned Additional Government Pleader, appears on behalf of the respondents. He submits that proceedings were initiated against the petitioner pursuant to scrutiny of returns by issuing ASMT 10 notice dated 28.12.2023. The petitioner did not reply thereto. An audit was also conducted and audit report dated 28.12.2023 was issued. This was followed by show cause notice dated 28.12.2023 and at least two reminders in respect of a per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied by the assessing officer on closely examining all relevant documents. The other discrepancies based on the difference between the GSTR returns and the financial statements may also require reconsideration since the financial statements appear to be prima facie prepared on All India basis. Since the petitioner failed to participate in proceedings in spite of being provided several opportunities, it is just and necessary to put the petitioner on terms. 6. For reasons aforesaid, impugned order dated 16.04.2024 is set aside on condition that the petitioner remits 10% of the disputed tax demand as regards discrepancy nos. 1, 2, 6, 7 and 11 as agreed to within a period of three weeks from the date of receipt of a copy of this order. The peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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