2024 (7) TMI 170

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.... : Mr.A.Thirumaran For the Respondents : Mrs.K.Vasanthamala Government Advocate ORDER An order dated 23.02.2024 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. A show cause notice dated 24.03.2023 was issued to the petitioner in respect of mismatch between the petitioner's GSTR 1 statement and the GSTR-3B returns....

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....nd. 4. Mrs.K.Vasanthamala, learned Government Advocate, accepts notice for the respondents. By referring to paragraph 5 of the affidavit in support of the writ petition, she submits that the petitioner admits that the same turnover was reported not only by the petitioner but also by the petitioner's sister concern called M/s.Proactive Systems. In such situation, she submits that the recipient....