2024 (9) TMI 816

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Reddy For Respondent: Mr. V.Prasanth Kiran Government Advocate (Taxes) ORDER An order dated 30.09.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. By asserting that the petitioner was unaware of the show cause notice and impugned order because the said communications were only uploaded on the 'View Addi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ies under notices dated 13.02.2023 and 12.09.2023. 5. On perusal of the impugned order, it is evident that the tax proposal pertains to a discrepancy between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A. It is also clear that the tax proposal was confirmed because the petitioner did not reply to the show cause notice. In the affidavit in support of the writ petition, it i....