2024 (6) TMI 1384

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....tioner : Mr. S. Kannan For the Respondent : Mr. T.N.C. Kaushik, AGP (T) ORDER An order in original dated 18.01.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. By asserting that the petitioner had engaged a part time accountant to handle GST compliances and was therefore unaware of proceedings culminating in the ....

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....uing notice in Form ASMT 10 dated 07.08.2023, intimation dated 11.09.2023, show cause notice dated 06.10.2023 and by offering a personal hearing. 4. On perusal of the impugned order, it is evident that tax liability was imposed with regard to reverse charge liability. The petitioner has asserted that tax liability arose on account of an inadvertent error while filing the GSTR 3B return for the ....