2024 (9) TMI 803

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....tioner: Mr.S.Ramanan For the Respondents: Mr.T.N.C.Kaushik ORDER An order dated 10.07.2023 is challenged in this writ petition on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. 2. The petitioner states that he is engaged in the business of trading in groceries and allied products. The petitioner asserts that he is not conversant wi....

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....mation, show cause notice and a personal hearing notice. 5. On perusal of the impugned order, it is evident that the tax liability pertains to the mismatch between the GSTR 3B returns of the petitioner and the auto-populated GSTR 2A. It is also evident that the tax demand was confirmed because the petitioner failed to reply or appear for the personal hearing. In these circumstances, albeit by put....