2024 (7) TMI 360

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....ernment Advocate (T) ORDER An order dated 31.08.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity. 2. The petitioner is engaged in the business of supplying water purifiers and R.O. systems and providing services in relation thereto. Upon examining the returns of the petitioner, a notice in Form GST ASMT 10 was issued on 13.12.2021. The petitioner replied ....

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....rder, learned counsel submits that the petitioner was provided multiple opportunities to contest the tax demand. 5. On perusal of the impugned order, it is evident that the confirmed tax demand relates to the discrepancies between the Input Tax Credit (ITC) claimed by the petitioner in Form GSTR 3B on comparison with the GSTR 2B. Such tax demand was confirmed without the petitioner being heard. T....