2024 (7) TMI 807

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....e Petitioner : Mr. B. Manoharan For the Respondent 1 : Mr. V. Prashanth Kiran, GA (T) ORDER An order dated 30.08.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. In respect of the tax period 2019-20, the petitioner received a show cause notice dated 06.06.2022 alleging that the petitioner had wrongly availe....

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.... the petitioner to place all relevant documents on record and contest the tax claim on merits. On instructions, he submits that the petitioner agrees to remit 20% of the disputed tax demand as a condition for remand. 5. Mr.V.Prasanth Kiran, learned Government Advocate, accepts notice for the 1st respondent. By drawing reference to the impugned order, learned counsel points out that three remind....

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.... of actual movement of goods. By taking into account the nature of documents submitted by the petitioner, which include the bank statement showing payments made to the supplier, the GSTR 2A indicating the availability of ITC, it is just and appropriate that the petitioner be provided an opportunity to produce relevant documents to prove actual movement of goods. As a condition for remand, however,....