2024 (6) TMI 893

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....thy For the Petitioner : Mr.Abdul Rahman For the Respondent : Mr.V.Prasanth Kiran, GA (T) ORDER An order in original dated 05.12.2023 is challenged on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that he was unaware of proceedings culminating in the impugned order dated 05.12.2023 because the ....

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....on behalf of the respondent. By referring to the impugned order, learned counsel submits that sufficient opportunity was provided to the petitioner by issuing show cause notice dated 18.05.2023 and by offering personal hearing. 5. On examining the impugned order, it is clear that the confirmed tax proposal pertains to mismatch between the GSTR-3B returns and the auto-populated GSTR-2A. Such tax....