2024 (6) TMI 951

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..... reasonable opportunity to contest the tax demand on merits - HELD THAT:- On examining the impugned orders, it is evident that the tax proposal was confirmed because the petitioner did not file written objections or attend the personal hearing. By taking into account the assertion that the petitioner could not participate in proceedings on account of being unaware of the same, the interest of just .....

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..... lenged on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that he had entrusted compliances to a consultant. Since the show cause notice and impugned orders were uploaded in the "View Additional Notices and Orders" tab on the GST portal and not communicated to the petitioner through any other mode, it is state .....

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..... th. 5. On examining the impugned orders, it is evident that the tax proposal was confirmed because the petitioner did not file written objections or attend the personal hearing. By taking into account the assertion that the petitioner could not participate in proceedings on account of being unaware of the same, the interest of justice warrants that the petitioner be provided an opportunity to con .....

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