2024 (10) TMI 1383

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....or the Respondent : Mr. T.N.C. Kaushik, AGP (T) ORDER By this writ petition, order in original dated 26.12.2023 is assailed on the ground that two parallel proceedings were initiated in respect of the same assessment period. The petitioner asserts that two parallel proceedings were initiated in respect of the same assessment period pursuant to scrutiny of returns. In view of the confusion entail....

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....iples of natural justice were complied with by issuing intimation dated 07.09.2023, show cause notice dated 23.09.2023 and by issuing about three reminders. 4. On perusal of the impugned order, it is evident that the tax proposal relating to a mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A was confirmed solely on the ground that the tax payer did not reply to....