TMI Blog2024 (4) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... s Balance Sheet - non-service of SCN - petitioner did not reply to the show cause notice because the notice was uploaded on the View Additional Notices and Orders tab on the GST portal and not communicated to the petitioner through any other mode - HELD THAT:- The justification of the petitioner for not responding to the show cause notice is not convincing in as much as the petitioner is under an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent : Mr.V.Prashanth Kiran, Government Advocate (T) ORDER An order dated 29.12.2023 is assailed both on the ground of breach of principles of natural justice and on the ground of non application of mind. Pursuant to an inspection at the registered place of business of the petitioner in March 2023, proceedings were initiated by issuing an intimation followed by a show cause notice dated 28.09.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other heads of the tax proposal, she submits that the impugned order indicates complete non application of mind. 3. Mr.V.Prashanth Kiran, learned Government Advocate, accepts notice for the respondent. He points out that the petitioner admitted liability and discharged dues in respect of two of the six issues specified in the intimation dated 14.09.2023. Consequently, he submits that the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. To that extent, the order calls for interference. 5. The justification of the petitioner for not responding to the show cause notice is not convincing in as much as the petitioner is under an obligation to monitor the GST portal on an ongoing basis as a registered person. Therefore, it is also necessary to put the petitioner on terms. 6. On instructions, learned counsel for the petitioner submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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