2024 (1) TMI 1146

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....tioner assails an assessment order dated 07.08.2023 imposing tax liability of Rs. 2,01,097/-, interest of Rs. 28,859/- and penalty of Rs. 20,110/- from April 2022 to September 2022. 2. The petitioner asserts that he is engaged in the business of trading in rexine. He had engaged the services of a GST practitioner, Mr.V.Sahaya Pusparaj. Since the petitioner relied entirely on the said consultant, ....

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.... especially considering that the claim is confined to a difference in turnover as between Form GSTR-2B and GSTR-3B. 4. Mrs.E.Rangayanaki, learned Additional Government Pleader, accepts notice on behalf of the respondent. She submits that all the notices were put up on the portal of the GST Department and that the non communication thereof by the consultant to the petitioner does not justify inter....

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....ation in Form GST-DRC- 01A 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 turn, states that the notices were not available on the tab relating to regular returns and were instead accessible only through the tab relating ....