2024 (7) TMI 369

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... #39;s business was discontinued - SCN and impugned order were uploaded on the GST portal but not communicated to the petitioner through any other mode - mismatch between the petitioner's GSTR 3B returns and the auto populated GSTR 2A - HELD THAT:- The tax proposal was confirmed because the petitioner did not reply to the show cause notice or attend the personal hearing. Since it is asserted th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of principles of natural justice. By asserting that the petitioner's business was discontinued and that the show cause notice and impugned order were uploaded on the GST portal 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 pertained to a mismatch between the petitioner' .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng. Since it is asserted that the petitioner could not reply on account of being aware of proceedings, the interest of justice warrants that the petitioner be provided an opportunity to contest the tax demand on merits, albeit by putting the petitioner on terms. 5. Therefore, impugned order dated 22.03.2024 is set aside on condition that the petitioner remits 10% of the disputed tax demand in cash .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X