2024 (6) TMI 1257

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.... An order in original dated 12.12.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he was unaware of proceedings because the show cause notice and impugned order were uploaded in the portal and not communicated to the petitioner through any other mode. The present writ petition was filed in th....

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....sonal hearing notice dated 14.11.2023. 4. On examining the impugned order, it is evident that the tax proposal related to a mismatch between the petitioner's GSTR 3B return and the auto-populated GSTR 2A. It is also clear that such proposal was confirmed because the tax payer did not file objections or avail of personal hearing opportunity. By taking into account the assertion that the petiti....