2024 (9) TMI 880

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....der (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 28.08.2023 was issued. 3. Learned counsel for ....

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....tween 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 opportunity to the petitioner. 6. Therefore, t....