2024 (10) TMI 1226

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.... Kiran, GA (T) ORDER An order in original dated 31.10.2023 is assailed on the ground that the petitioner's reply was not taken into consideration while arriving at the tax liability. 2. A show cause notice dated 11.04.2023 was issued to the petitioner. The petitioner replied on 09.10.2023 by attaching tables in which the petitioner endeavored to reconcile the mismatch between the GSTR 3B re....

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....asanth Kiran, learned Government Advocate, accepts notice for the respondent. He points out that the petitioner failed to submit any documents to reconcile the mismatch. In those circumstances, he submits that the assessing officer was constrained to confirm the tax proposal. 5. On examining the impugned order, it is evident that the petitioner's reply was construed as vague and not trustwort....