2024 (7) TMI 1105

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....For the Respondent : Mrs.K.Vasanthamala, GA (T) ORDER An order in original dated 22.12.2023 is assailed on the ground of breach of principles of natural justice. By asserting that the petitioner was unable to contest the tax demand on merits because the consultant engaged by the petitioner had not informed the petitioner about these proceedings, the present writ petition was filed. 2. Lea....

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....rmed because the petitioner did not reply to the show cause notice. It also appears that the proposal relates to a comparison between the inward supply, as gleaned from the GSTR 2A, and the outward supply. The petitioner has placed on record evidence that he opted for composition levy and filed quarterly returns in Form GSTR 4. In these circumstances, the interest of justice warrants re-considerat....