2024 (10) TMI 1224

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ms. G.Rekha Roshini for Mr. P.R.Kumar For the Respondents: Mrs. K.Vasanthamala, Govt. Adv. (T) ORDER By this writ petition, an appellate order dated 19.03.2024 is assailed. An order in original dated 24.08.2023 was issued and tax, interest and penalty liability was imposed on the petitioner. Such order was carried in appeal before the 1st respondent. By order dated 19.03.2024, such appea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appeal, she submits that such appeal was rejected because it was presented beyond the condonable period. 4. On examining the order in original, it is evident that the tax proposal related to a mismatch between the petitioner's GSTR 3B return and the GSTR 1 statement. Such tax proposal was confirmed because the petitioner did not reply to the show cause notice or appear at the personal hear....