2024 (7) TMI 595

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..... natural justice - HELD THAT:- On perusal of the impugned order, it appears that three issues were dealt with therein. Of these, a substantial portion of the claim relates to belated filing of returns and the consequential denial of Input Tax Credit. Since such order was issued without the petitioner being heard, albeit by putting the petitioner on terms, interference is necessary. The impugned or .....

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..... challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand. 2. The petitioner is a contractor and a registered person under applicable GST enactments. Upon scrutiny of the returns filed by the petitioner, a show cause notice was issued on 04.05.2023. The petitioner asserts that he had engaged the services of an auditor for handling GST compliances .....

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..... bmits that the petitioner was provided a reasonable opportunity to contest the tax demand since the impugned order was preceded by an intimation, a show cause notice and multiple reminders. 5. In the affidavit, the petitioner asserts that the auditor who was handling GST compliances was diagnosed with cancer and did not keep the petitioner informed about proceedings culminating in the impugned ord .....

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