2024 (6) TMI 1084

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..... and not communicated to the petitioner through any of the other modes prescribed in Section 169 of applicable GST enactments - HELD THAT:- As a registered person under applicable GST enactments, the petitioner was under an obligation to monitor the GST portal on an ongoing basis. Therefore, the explanation provided by the petitioner is wholly not satisfactory. At the same time, on perusal of the .....

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..... rimarily on the ground of denial of a personal hearing. 2. The petitioner asserts that he was unaware of proceedings culminating in the order impugned herein because the notice and order were uploaded on the GST portal and not communicated to the petitioner through any of the other modes prescribed in Section 169 of applicable GST enactments. 3. Learned counsel for the petitioner invited my attent .....

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..... lly not satisfactory. At the same time, on perusal of the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not reply to the show cause notice or participate in proceedings. In these 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. .....

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