9911796707
TMI Blog2024 (6) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional Notices and Orders tab on the GST portal and not communicated to the petitioner through any other mode - mismatch between the GSTR 3B returns and GSTR 2A - HELD THAT:- On perusal of the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not respond to the show cause notice or attend the personal hearing. The petitioner has placed on record proo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ORDER An order in original dated 31.08.2023 is challenged on the ground of breach of principles of natural justice. 2. The petitioner asserts that he was unaware of proceedings culminating in the impugned order because the intimation, show cause notice and impugned order were uploaded on the View Additional Notices and Orders tab on the GST portal and not communicated to the petitioner through a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued. 5. On perusal of the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not respond to the show cause notice or attend the personal hearing. The petitioner has placed on record proof that the petitioner's electronic credit ledger was debited to the extent of Rs. 90,000/-. Since learned Additional Government Pleader does not have instructions in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after issue a fresh order within three months from the date of receipt of the petitioner's reply. In case it is found that the remittance made by the petitioner is not towards the tax demand under the order impugned herein, reconsideration by the respondent will be subject to the petitioner remitting 10% of the disputed tax demand. 7. The writ petition is disposed of on the above terms without ..... X X X X Extracts X X X X X X X X Extracts X X X X
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