9911796707
TMI Blog2024 (6) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, notice and impugned order were uploaded on the View Additional Notices and Orders tab on the GST portal, but not communicated to the petitioner through any other mode - HELD THAT:- On comparing the show cause notice and the impugned order, it is evident that the show cause notice was issued under Section 73 although 100% penalty is mentioned therein. In the summary of the impugned order, ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n assessment order dated 29.07.2023 is challenged in this writ petition on the ground of breach of principles of natural justice. 2. The petitioner asserts that she was unaware of proceedings culminating in the impugned assessment order since the intimation, notice and impugned order were uploaded on the View Additional Notices and Orders tab on the GST portal, but not communicated to the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portunity to contest the tax demand by issuing an intimation in February 2023, a show cause notice on 26.02.2023 and three reminders thereafter. He also points out that the amounts were correctly mentioned even in the show cause notice. 5. On comparing the show cause notice and the impugned order, it is evident that the show cause notice was issued under Section 73 although 100% penalty is mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner's reply and upon being satisfied that 10% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within three months from the date of receipt of the petitioner's reply. All contentions are left open to the petitioner in course of such remanded p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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