2024 (9) TMI 880

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..... C.Harsha Raj Addl. Government Pleader (Taxes) ORDER An order dated 28.08.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Pursuant to a notice in Form GST ASMT 10, a show cause notice was issued to the petitioner on 28.07.2023. The petitioner did not reply there to. Eventually, the impugned order dated 28.08....

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....titioner, the tax demand pertains to mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A. The impugned order records that the tax liability was confirmed because the petitioner did not file a reply to the show cause notice or participate in proceedings. In these circumstances, subject to putting the petitioner on terms, it is just and appropriate to provide another....