2024 (5) TMI 1421

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....tioner : Mr. M. N. Bharathi For the Respondent : Mrs. K. Vasanthamala, Government Advocate (T) ORDER By asserting that the petitioner was unaware of proceedings culminating in the impugned order since the notices and orders were uploaded on the "View Additional Notices and Orders" tab on the GST portal and not communicated to the petitioner through any other mode, the present writ petitio....

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....rder, it is evident that the tax proposal pertains to the discrepancy between the petitioner's GSTR 3B return and the auto-populated GSTR 2A and the consequential inference that Input Tax Credit (ITC) was wrongly availed of. It is also clear that such tax proposal was confirmed because the petitioner did not file a reply to the show cause notice. Upon considering the averments in the affidavit....