2024 (7) TMI 169

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..... that the petitioner may have a case on merits and therefore, discretion is exercised in favour of the petitioner and quashed the impugned order, subject to the petitioner depositing 10% of disputed tax to the credit of the respondent within a period of 30 days from the date of receipt of this order. The impugned order, which stands quashed, shall be treated as addendum to the show cause notice th .....

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..... he available materials, the impugned order has been passed. 4. The case of the petitioner is that the petitioner is a small scale operator and was unaware of the notices that were posted in the GST common portal. It is further submitted that the petitioner was also unaware of the impugned order dated 18.10.2023 being sent to the petitioner on the GST Common Portal. 5. The above submission is oppos .....

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..... y the learned counsel for the petitioner and the learned Government Advocate for the respondent, this Court is of the view that the petitioner may have a case on merits and therefore, discretion is exercised in favour of the petitioner and quashed the impugned order, subject to the petitioner depositing 10% of disputed tax to the credit of the respondent within a period of 30 days from the date of .....

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