2024 (10) TMI 1443

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....ent Advocate (T) ORDER An assessment order dated 12.01.2023 is the subject of challenge. 2. The petitioner is a registered person under applicable GST enactments. The petitioner is engaged in the business of dealing in motor vehicles' spare parts. Pursuant to a scrutiny of the petitioner's returns, notice in Form GST ASMT-10 was uploaded on the GST portal on 11.03.2022. Thereafter, inti....

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...., and that the same is evident from the documents on record. 5. On examining the impugned assessment order, it is evident that the confirmed tax demand has arisen entirely on the basis of discrepancies between the GSTR 3B return of the petitioner and the auto- populated GSTR 2A return. It is also evident that the petitioner was not heard before the tax demand was confirmed. The assessment order w....