Tax demand quashed due to lack of natural justice. Petitioner to remit 10% tax within 2 weeks for reconsideration.
Case-Laws
GST
Violation of principles of natural justice – petitioner unable to contest tax demand as consultant failed to inform about proceedings – examining impugned order, tax proposal confirmed due to non-reply to show cause notice – proposal related to comparison between inward supply from GSTR 2A and outward supply – petitioner opted for composition levy, filed GSTR
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