2024 (6) TMI 1310

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..... reasonable opportunity to contest the tax demand on merits - HELD THAT:- On examining the impugned order, it is evident that such order relates to two e-way bills, which were not reported in the GSTR 1 statements. It is also clear that the tax proposal was confirmed because the petitioner did not reply to the show cause notice. In view of the assertion that the petitioner could not participate on .....

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..... oner did not have a reasonable opportunity to contest the tax demand on merits. By stating that the petitioner entrusted GST compliances to an Accountant and that such Accountant did not inform the petitioner about proceedings, the present writ petition was filed. 2. Learned counsel for the petitioner submits that the petitioner did not carry on business during the Covid-19 pandemic period and, th .....

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..... e-way bills, which were not reported in the GSTR 1 statements. It is also clear that the tax proposal was confirmed because the petitioner did not reply to the show cause notice. In view of the assertion that the petitioner could not participate on account of not being aware of proceedings, the interest of justice warrants that an opportunity be provided to the petitioner, albeit by putting the pe .....

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