2024 (12) TMI 58

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.... The present writ petition is filed challenging the impugned order passed by the respondent dated 20.09.2023 relating to the assessment year 2018-19. 2. The petitioner is registered under the Goods and Services Act, 2017. During the relevant period, the petitioner filed its return and paid the appropriate taxes. However, on verification of the petitioner's return, it was found that there wer....

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....l and thus was unable to participate in the adjudication proceedings. 4. It is submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, they would be able to explain the alleged discrepancies. The learned counsel for the petitioner would then place reliance upon the recent judgment of this Court in the case of M/s.K.Balakrishnan, Balu Cables vs. ....