TMI Blog2024 (11) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. ORDER An order dated 9-8-2023 is challenged primarily on the ground of breach of principles of natural justice. The petitioner is engaged in the business of civil contract work. An intimation and show cause notice were issued to the petitioner in April and May, respectively, in the year 2023. Since these notices were uploaded on the "view additional notices and orders" tab o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uctions, he submits that the show cause notice was also communicated to the petitioner by e-mail. He also points out that about three hearing notices were issued to the petitioner before the impugned order was issued. 4. On examining the impugned order, it is evident that the order pertains to discrepancy between the petitioner's GSTR-3B return and the auto populated GSTR-2A and also reconciliati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner's reply and upon verifying and satisfying himself that the tax demand was discharged, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within a period of two months from the date of receipt of the petitioner's reply. 6. W.P. No. 9543 of 2024 is disposed of on the above terms. No co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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