2024 (6) TMI 1250

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..... GST portal, but not communicated to the petitioner through any other mode - mismatch between the petitioner's GSTR-3B returns and the GSTR-1 statement - HELD THAT:- The impugned order discloses that the tax proposal was confirmed because the petitioner did not respond to the show cause notice or utilize the opportunity of participating in personal hearings. Since the petitioner asserts that su .....

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..... ustice. 2. By asserting that the show cause notice and the impugned order were uploaded on the GST portal, but not communicated to the petitioner through any other mode, the present writ petition was filed. 3. The petitioner asserts that a tax consultant was engaged for GST compliances and that the show cause notice was not brought to the notice of the petitioner. 4. Learned counsel for the petiti .....

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..... order discloses that the tax proposal was confirmed because the petitioner did not respond to the show cause notice or utilize the opportunity of participating in personal hearings. Since the petitioner asserts that such participation was not possible on account of not being aware of the proceedings, the interest of justice warrants that the petitioner be provided an opportunity, albeit by puttin .....

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