2024 (8) TMI 1249

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....tioner : Mr. S. Ramanan For R1 : Mrs. K.Vasanthamala, Govt. Adv. (T) ORDER An order dated 15.09.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner is engaged in the business of wholesale and retail trading of plastic scraps and allied items. The petitioner asserts that the consultant engaged ....

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....se notice dated 08.06.2023 and a personal hearing notice dated 28.06.2023. 5. On perusal of the impugned order, it is clear that Input Tax Credit (ITC) availed of by the petitioner was reversed on account of the disparity between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A. The petitioner has placed on record the annual return and learned counsel contended on such basis ....