2024 (5) TMI 178

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oner unable to reply to the show cause notice or participate in proceedings because such notice and order were only uploaded on the view additional notices and order tab of the GST portal, and not communicated to the petitioner through any other mode - HELD THAT:- The documents on record disclose that the petitioner replied to the notice in Form GST ASMT 10, but failed to respond to the intimation .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -Original dated 08.12.2023 is the subject of challenge in this writ petition. The petitioner received notice in Form ASMT 10 dated 08.06.2023 alleging discrepancy between the petitioner's GSTR 3B and GSTR 1 returns. The petitioner replied thereto on 05.07.2023 stating that there is no difference and that the petitioner had paid excess tax under the GSTR 3B. This was followed by a show cause no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e draws my attention to the impugned order and points out that such order was preceded by an intimation and show cause notice. She also points out that two personal hearing opportunities were provided to the petitioner. 4. The documents on record disclose that the petitioner replied to the notice in Form GST ASMT 10, but failed to respond to the intimation and show cause notice that followed. As i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X