2024 (6) TMI 1251

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..... rder were uploaded in the view additional notices and orders tab on the GST portal, but not communicated through any other mode - HELD THAT:- On perusal of the impugned order, it is evident that the tax proposal was confirmed solely because the petitioner did not reply to the show cause notice. In view of the assertion that the petitioner could not participate in the proceedings on account of bein .....

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..... ner did not have a reasonable opportunity to contest the tax demand on merits. By asserting that the show cause notice and the impugned order were uploaded in the view additional notices and orders tab on the GST portal, but not communicated through any other mode, the present writ petition was filed. 2. Learned counsel for the petitioner submits that the tax proposal relates to a mismatch between .....

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..... e interest of justice warrants that the petitioner be provided an opportunity to contest the tax demand on merits. The petitioner has placed on record evidence that a sum of Rs. 8,35,000/- was debited from the bank account on 19.06.2024. Therefore, to that extent, revenue interest is secured. 5. For reasons set out above, impugned order dated 18.12.2023 is set aside subject to verification of the .....

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