2024 (6) TMI 890

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..... veendran For the Respondent : Mr. V. Prasanth Kiran, GA (T) ORDER An order in original dated 03.11.2023 is assailed primarily on the ground of breach of principles of natural justice. By asserting that the show cause notice and impugned order were uploaded on the "view additional notices and order tab of the GST portal" and not communicated to the petitioner through any other mode, the present .....

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..... GSTR 3B of the petitioner and the auto populated GSTR 2A. Such tax proposals were confirmed because the petitioner failed to attend the personal hearing. Upon considering the facts and circumstances, the interest of justice warrants that the petitioner be provided an opportunity to contest the tax demand on merits, albeit by putting the petitioner on terms. 5. For reasons set out above, the impu .....

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