2024 (9) TMI 431

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.... the Petitioner: Ms.R.Hemalatha For the Respondents: Mr.V.Prasanth Kiran, GA (T) ORDER An order in original dated 16.06.2023 is assailed on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that it was unaware of proceedings culminating in the impugned order because GST compliances were entrusted to an Acco....

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....mpugned order was preceded by an intimation dated 25.07.2023 and a show cause notice dated 27.01.2023. Therefore, he contends that principles of natural justice were complied with. 4. On perusal of the impugned order, as contended by learned counsel for the petitioner, it is evident that the tax proposal pertains to the mismatch between the GSTR 3B returns of the petitioner and the auto populat....