2024 (5) TMI 1420

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..... ded on the GST portal, but not communicated to the petitioner through any other mode - seeking an opportunity to be heard - violation of principles of natural justice - HELD THAT:- By pointing out that the turnover of the petitioner did not exceed the threshold during the financial year 2019-2020, petitioner seeks an opportunity to contest the matter on merits. The petitioner has placed on record .....

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..... lkumar Ramamoorthy For the Petitioner : Mr. P. R. Kumar For the Respondent : Mr. V. Prashanth Kiran, Govt. Adv. (T) COMMON ORDER In W.P.No.11042 of 2024, an order in original dated 22.06.2023 is challenged and in W.P.No.11038 of 2024, an order dated 13.02.2023 imposing penalty for non filing of the annual return is challenged. 2. The petitioner asserts that he was unaware of proceedings culminatin .....

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..... ver in the relevant financial year exceeds Rs. 2 crores. By pointing out that the turnover of the petitioner did not exceed the threshold during the financial year 2019-2020, he seeks an opportunity to contest the matter on merits. 5. The petitioner has placed on record evidence of remittance of sum of Rs. 54,640/- towards the disputed tax demand relating to order dated 22.06.2023. On perusal of s .....

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