9911796707
TMI Blog2024 (6) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... d with the use of computer resources - HELD THAT:- The admitted position is that the petitioner's GST registration was cancelled. As a consequence, at a minimum, the petitioner had little reason to monitor the GST portal. The assessment order indicates clearly that the petitioner was not heard although it appears that personal hearings were offered to the petitioner. The petitioner also agreed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancelled with effect from 01.04.2020. Consequently, the petitioner asserts that she was not accessing the GST portal. Pursuant to a show cause notice dated 06.07.2023, the impugned order was issued on 22.08.2023. 2. Learned counsel for the petitioner contends that the petitioner did not have access to the GST portal and was, in any event, not acquainted with the use of computer resources. She also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eason to monitor the GST portal. The assessment order indicates clearly that the petitioner was not heard although it appears that personal hearings were offered to the petitioner. The petitioner also agreed to remit 10% of the disputed tax demand as a condition for remand. 5. In these circumstances, I am of the view that the petitioner should be provided an opportunity to contest the tax demand. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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