2024 (6) TMI 1085

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....R. Ganesh Kanna For the Respondent : Mrs. K. Vasanthamala, Govt. Adv. (T) ORDER An order in original dated 17.10.2023 is assailed on the ground of breach of principles of natural justice. The petitioner asserts that she was unable to respond to the show cause notice on account of personal difficulties. Since the petitioner was unable to defend the tax proposal on merits, the present writ ....

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....es Tax Rules, 2017 is inapplicable to the present proceedings and that the said rule would only apply in relation to assessments for the period subsequent to 07.01.2022. 4. On perusal of the impugned order, it is evident that the confirmed tax proposal relates entirely to a mismatch between the GSTR 1 statement and the GSTR 3B return. Such proposal was confirmed because the petitioner did not r....