2024 (7) TMI 255

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..... al justice - petitioner did not have a reasonable opportunity to contest the tax demand on merits - petitioner was unaware of proceedings culminating in the impugned assessment - communications were uploaded on the GST portal and not communicated to the petitioner through any other mode - HELD THAT:- On examining the impugned order, it is evident that the tax proposal was confirmed because the pet .....

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..... 07.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he was unaware of proceedings culminating in the impugned assessment order because all communications were uploaded on the GST portal and not communicated to the petitioner through any other mode. 2. Learned counsel for the petitioner submits .....

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..... use notice. In view of the assertion that the petitioner could not participate in proceedings on account of not being aware of the same, the interest of justice warrants reconsideration subject to putting the petitioner on terms. 5. Therefore, the impugned order dated 06.07.2023 is set aside on condition that the petitioner remits 10% of the disputed tax demand as agreed to within a period of two .....

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