2024 (11) TMI 976

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.... Shri V. Prashanth Kiran, GA (T), for the Respondent. ORDER An order dated 9-8-2023 is challenged primarily on the ground of breach of principles of natural justice. The petitioner is engaged in the business of civil contract work. An intimation and show cause notice were issued to the petitioner in April and May, respectively, in the year 2023. Since these notices were uploaded on the "view....

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....cepts notice for the respondent. On instructions, he submits that the show cause notice was also communicated to the petitioner by e-mail. He also points out that about three hearing notices were issued to the petitioner before the impugned order was issued. 4. On examining the impugned order, it is evident that the order pertains to discrepancy between the petitioner's GSTR-3B return and the a....