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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the tax demand order confirming liability on the basis of mismatch between GSTR 3B and auto-populated GSTR 2A, without the petitioner having replied to the notice or participated in the proceedings, should be set aside and remanded for fresh consideration.
Analysis: The order proceeded on the footing that the petitioner had not filed a reply or participated in the proceedings, although the dispute concerned a tax mismatch issue capable of explanation on merits. The Court found it just and appropriate to afford another opportunity, subject to the petitioner being put on terms by remitting 10% of the disputed tax demand within the stipulated time. The petitioner was also permitted to file a detailed reply, after which the respondent was required to give a reasonable opportunity of hearing and pass a fresh order.
Conclusion: The impugned order was set aside and the matter was remanded for reconsideration, subject to the condition of remittance of 10% of the disputed tax demand.
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