2024 (10) TMI 1214

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....spondent: Mr. V. Prasanth Kiran Government Advocate (Tax) ORDER An order in original dated 07.07.2023 is challenged on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that he was unaware of proceedings culminating in the impugned order dated 07.07.2023 because the notice and the impugned order were uploaded ....

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....g to the impugned order, learned counsel submits that sufficient opportunity was provided to the petitioner by issuing show cause notice dated 18.05.2023 and by offering personal hearing. 5. On examining the impugned order, it is clear that the confirmed tax proposal pertains to mismatch between the GSTR-3B returns and the auto-populated GSTR-2A. Such tax proposal was confirmed because the petiti....