2024 (9) TMI 821

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....runa Chopda For Respondents: Mrs. K.Vasanthamala, GA (T) ORDER An order in original dated 20.11.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he carries on the business of providing goods transport agency services, which fall within the reverse charge mechanism. By....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on dated 13.07.2023, show cause notice dated 07.09.2023 and a personal hearing notice dated 25.10.2023. Therefore, she contends that principles of natural justice were complied with. 4. On perusal of the impugned order, it is evident that the tax liability pertains to the mismatch between the petitioner's GSTR 1 and GSTR 3B. Learned counsel for the petitioner contended that such mismatch occu....