2024 (8) TMI 518

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....2024 - -<br>GST<br>Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. P. Aruna Chopda. For the Respondents : Mr. T.N.C. Kaushik, AGP (T). ORDER An order dated 23.08.2023 is assailed in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. By asserting that the petitioner runs a small busines....

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....ts. He submits that the principles of natural justice were complied with by issuing an intimation dated 27.04.2023, a show cause notice dated 09.06.2023 and a personal hearing notice dated 13.07.2023. 4. On perusal of the impugned order, it is evident that the tax proposal pertains to a mismatch between the petitioner&#39;s turnover as per the GSTR 3B return in comparison to the GSTR 1 statemen....