2024 (1) TMI 1110

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....h for Mr. K. Senguttuvan For the Respondent : Mr. V. Prasanth Kiran, GA ORDER The petitioner assails an assessment order dated 10.08.2023 imposing tax liability of Rs. 1,18,996/-, interest of Rs. 1,13,786/- and penalty of Rs. 20,000/- for the financial year 2017-18. 2. The petitioner asserts that he is engaged in the business of manufacturing and supplying bags He had engaged the servi....

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....learned counsel for the petitioner submits that the petitioner be given an opportunity to contest the claim especially considering that the claim is confined to a difference in turnover as between Form GSTR-1 and GSTR-3B. 4. Mr.Prasanth Kiran, learned Government Advocate, accepts notice on behalf of the respondent. He submits that all the notices were put up on the portal of the GST Department ....

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....ts not submitted for their claim." 7. From the above extracts, it is abundantly clear that the petitioner did not respond either to the intimation in Form GST ASTM- 10 or to the show cause notice in Form GST-DRC-01. In addition, the petitioner did not attend the personal hearing. The explanation of the petitioner is that the consultant did not keep the petitioner informed. The consultant, in tu....