2024 (6) TMI 1383

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....kumar Ramamoorthy For the Petitioner : Ms. N. Janani for Mr. Adithya Reddy For the Respondent : Mr. T.N.C. Kaushik, AGP (T) ORDER An order dated 26.08.2023 is assailed in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. By asserting that the show cause notice and other communications were uploaded in the "Vi....

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....04.2023 and a reminder notice dated 16.06.2023. 4. On perusal of the impugned order, it appears that the tax proposal related to a mismatch between the petitioner's GSTR 3B return and the auto-populated GSTR 2A in so far as Input Tax Credit (ITC) is concerned. Such tax proposal was confirmed on the ground that the petitioner did not reply to the show cause notice or attend the personal hear....