9911796707
TMI Blog2024 (7) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings culminating in the impugned order because the show cause notice and other communications were uploaded in the GST portal but not communicated to the petitioner through any other mode - HELD THAT:- It is evident that the tax proposal was confirmed because the petitioner failed to reply. Since the petitioner asserts that he was unable to participate on account of being unaware of proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but not communicated to the petitioner through any other mode, the present writ petition was filed. 2. Learned counsel for the petitioner submits that the tax proposal pertains to the denial of Input Tax Credit in respect of a purchase made by the petitioner by relying on sub-section (5) of Section 17 of applicable GST enactments. He points out that the petitioner made a payment of Rs. 2,00,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by putting the petitioner on terms. 5. Therefore, impugned order dated 22.06.2023 is set aside on condition that the petitioner remits 10% of the disputed tax demand in cash within a period of two weeks from the date of receipt of a copy of this order. Within the said period, the petitioner is permitted to submit a reply to the show cause notice. On receipt thereof and on being satisfied that 10% ..... X X X X Extracts X X X X X X X X Extracts X X X X
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