2024 (7) TMI 256

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....enthilkumar Ramamoorthy For the Petitioner : Mr. P. Rajkumar For the R1 : Mr. V. Prashanth Kiran, Govt. Adv. (T) ORDER An order in original dated 30.12.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. Pursuant to show cause notice dated 29.09.2023, the impugned order was issued on 30.12.2023. The petitioner as....

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....2023 and by offering a personal hearing to the petitioner. 4. On perusal of the show cause notice, it appears that the tax proposal relates to a mismatch between the petitioner's GSTR 3B return and the GSTR 1 return as also between the petitioner's GSTR 3B return and the auto-populated GSTR 2A. Such proposal was confirmed without the petitioner being heard. The petitioner asserts that i....