2024 (6) TMI 890

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... onal notices and order tab of the GST portal and not communicated to the petitioner through any other mode - mismatches between GSTR 3B of the petitioner and the auto populated GSTR 2A - HELD THAT:- On perusal of the impugned order, it is evident that the tax proposal pertains to mismatches between GSTR 3B of the petitioner and the auto populated GSTR 2A. Such tax proposals were confirmed because .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 writ petition was filed. 2. Learned counsel for the petitioner submits that the petitioner was deprived of a reasonable opportunity on account of not being aware of the show cause notice. If provided an opp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rest 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 impugned order dated 03.11.2023 is set aside, subject to the condition that the petitioner remits 10% of the disputed tax demand as agreed to within a maximum period of two weeks from the date of receipt of a copy .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X