J. J. DISTRIBUTORS Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) An assessment order dtd. 12/9/2023 is assailed inter alia on the ground that principles of natural justice were breached.

(2.) The petitioner is engaged in the business of purchasing and selling textile fabrics. The petitioner asserts that he was unaware of the show cause notice and the impugned order because the same were uploaded in the 'View Additional Notices' tab on the GST portal. Upon coming to know of the impugned order and that the bank account of the petitioner was attached, the present writ petition was filed.

(3.) Learned counsel for the petitioner submits that the demand in the impugned order pertains to disparity between the petitioner's GSTR 3B returns and GSTR-1 statement of his supplier. He also points out that the disparity was rectified while filing annual return in GSTR-9 by paying a total sum of Rs.96,132.00 which marginally exceeds the tax liability under the impugned order.