2024 (6) TMI 1156

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....he Petitioner : Mr. G. Derrick Sam For the Respondent : Mrs. K. Vasanthamala, Government Advocate (Tax) ORDER An order in original dated 28.11.2023 is assailed on the ground of denial of reasonable opportunity to the petitioner to contest the tax demand on merits. 2. By asserting that the petitioner was unaware of the proceedings culminating in the impugned order because the notices an....

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....022, a show cause notice dated 14.11.2023 and a personal hearing notice. 5. On examining the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not reply to the show cause notice or attend the personal hearing. It is also clear that the tax proposal pertains to the mismatch between the returns filed by the petitioner and the auto-populated GSTR-2A. 6....