2024 (6) TMI 431

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..... the show cause notice and order were not communicated to him by any other mode other than uploading on the GST portal - reconciliation of disparity between the GSTR 3B and GSTR 2A returns while filing the annual return in Form GSTR-9 - HELD THAT:- The petitioner has placed on record the annual return in Form GSTR-9. It is asserted that the disparity was reconciled in such annual return. Undoubtedl .....

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..... s that he was unaware of proceedings being initiated since the relevant show cause notice and the impugned order were uploaded in the 'View Additional Notices' tab on the GST portal. Upon the bank account of the petitioner being attached, it is stated that the petitioner being aware of it on 13.02.2024. 3. Learned counsel for the petitioner submits that the petitioner reconciled the dispar .....

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..... ndoubtedly, the petitioner did not participate in proceedings and, hence, could not contest the tax demand. Therefore, on being put on terms, the petitioner should be provided an opportunity to contest the tax demand. 7. Therefore, the impugned order dated 10.08.2023 is quashed subject to the condition that petitioner remits 10% of the disputed tax demand, as agreed to, within a period of two week .....

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