2024 (7) TMI 243

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....amoorthy For the Petitioner : Mr. Pranav Jain For the Respondent : Mr. T.N.C. Kaushik Addl. Govt. Pleader ORDER An order dated 28.12.2023 is assailed in this writ petition on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that he had duly reported both inward and outward supply in the GSTR 3B an....

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....es to remit 5% of the disputed tax demand as a condition for remand. 4. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice for the respondent. He submits that the principles of natural justice were complied with by issuing intimation dated 26.10.2022, show cause notice dated 12.12.2022 and several reminder notices. He further submits that the petitioner should have reconcil....

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....is also necessary to put the petitioner on terms. 6. For reasons set out above, the impugned order dated 28.12.2023 is set aside on condition that the petitioner remits 5% of the disputed tax demand as agreed to within two weeks from the date of receipt of a copy of this order. Within the said period, the petitioner is permitted to submit additional documents, if any. Upon receipt thereof and o....