2024 (4) TMI 513

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..... earing not granted - HELD THAT:- On perusal of the impugned order, it appears that the tax demand pertains to discrepancy between the GSTR 3B and GSTR 1 returns. The tax demand was confirmed without hearing the petitioner. The petitioner cannot, however, be absolved of responsibility inasmuch as the petitioner should have monitored the GST portal continually. Solely with a view to provide the peti .....

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..... r For the Respondent : Mr. V. Prasanth Kiran Government Advocate (Taxes) ORDER An order dated 29.02.2024 is challenged primarily on the ground of breach of principles of natural justice. 2. The petitioner asserts that the intimation and show cause notice were uploaded on the View Additional Notices and Orders tab on the GST portal. On account of not being able to access the same, it is submitted t .....

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..... tioner should have monitored the GST portal continually. 6. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 7. Solely with a view to provide the petitioner an opportunity of hearing, the impugned order is quashed and the matter is remanded for reconsideration subject to the condition that the .....

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