2024 (6) TMI 342
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Mrs. K.Vasanthamala, Govt. Adv. (T) ORDER An order in original dated 30.10.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. By asserting that the petitioner was unaware of proceedings culminating in the impugned order because the petitioner's part-time accountant did not verify the "View Additional Notices an....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ce for the respondent. She points out that sufficient opportunity was provided to the petitioner to contest the tax demand on merits by issuing a notice in Form ASMT 10 and a show cause notice. 5. On perusal of the impugned order, as contended by learned counsel for the petitioner, it is clear that tax liability pertains to mismatch between the GSTR 3B return and the GSTR 1 statement. Learned cou....