2024 (8) TMI 73

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.... For the Respondent : Mr.V.Prashanth Kiran, GA (T) ORDER An order in original dated 29.12.2023 is challenged on the ground that a reasonable opportunity was not provided to the petitioner to contest the tax demand on merits. The petitioner asserts that he is entitled to transitional Input Tax Credit. Consequently, he filed TRAN-1. Upon receipt of show cause notice dated 29.09.2023 calling....

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.... only issuing show cause notice dated 29.09.2023, but by issuing a reminder notice dated 26.12.2023 after receiving reply dated 05.10.2023. He also points out that the tax proposal was confirmed because the petitioner failed to comply with the requirements of sub-section (5) of Section 140 of applicable GST enactments by providing necessary documents. 4. On examining the petitioner's reply,....