2024 (12) TMI 1438

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....an Government Advocate ORDER The present writ petition is filed challenging the impugned order dated 11.07.2023 relating to the assessment year 2019-20 on the premise that there is violation of principles of natural justice. 2. The petitioner is a dealer in overcoats. The petitioner is a registered dealer under Goods and Services Act, 2017. During the relevant period, the petitioner had filed....

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....tioner was unable to access the common portal and thus unable to participate in the adjudication proceedings. 4. The issues that arises for consideration in the impugned order is the alleged mismatch between GSTR-2A and GSTR-3B and GSTR-2B and GSTR3B. It is submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, he would be able to explain the a....

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.... from the date of receipt of a copy of this order. On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by t....