9911796707
TMI Blog2024 (5) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the intimation notice, show cause notice and reminder notice were issued as mentioned supra before issuance of the impugned proceedings. It is pertinent to note that the above said notices and the orders were uploaded in the View Additional Notices and Orders tab in the GST Portal. It is also pertinent to note that these notices and orders hitherto were being uploaded on the View Notice tab. In the fact and circumstances, based on the reasons given by the petitioner herein, in order to afford an opportunity to the petitioner herein to putforth his points, the impugned order is to be interfered. The impugned order stands quashed subject to the condition that the petitioner remits 10% of the disputed tax demand for the assessment year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-payment of GST arrears pursuant to the assessment order. On verification of the contents on the GST Portal with the assistance of his Consultant engaged for GST related compliance, he was told that it was not possible to trace the details of any such demand/proceedings pending against him. 4. The petitioner further submits that he came to know that the proceedings were initiated by issuance of notices and orders and they were issued and uploaded by the first respondent on the GST Portal under the tab View Additional Notices and Orders . The said notices and orders are as follows: (i) Notice intimating discrepancies in returns filed in Form GST ASMT-10 dated 30.08.2023 along with Detailed Annexure bearing Reference: ZD3308231769324. (ii) I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner as a buyer under Reverse Charge Mechanism RCM . 8. Ms.K.Vasanthamala, learned Government Advocate (Tax) submits that the intimation was issued as early as on 15.09.2023 and the show cause notice was issued in Form GST DRC-01 dated 22.09.2023 and personal hearing notice and reminder notice dated 02.11.2023 were issued and the impugned order was passed on 21.11.2023. The petitioner being a registered person under the GST Regime, his plea for not having accessed the Portal for long period cannot be accepted as a valid reason and she would further submit that the petitioner be directed to avail the statutory remedy. 9. On a close perusal of the impugned proceedings, it appears that the intimation notice, show cause notice and remind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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