2024 (10) TMI 715

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....san for Mr. N. Murali For R1 : Mr. V. Prashanth Kiran, Govt. Adv. (T) ORDER An order dated 23.12.2023 is challenged on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. By asserting that the petitioner had engaged the services of a part time consultant to handle GST compliances and that the petitioner was unaware of proceedings culm....

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....ondent. He submits that principles of natural justice were complied with by issuing show cause notice dated 30.09.2023 and by offering a personal hearing to the petitioner on about three dates. 4. On perusal of the impugned order, it is evident that the tax proposal relates to a mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A. It is also evident that such tax ....