2024 (7) TMI 597

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..... ere uploaded on the GST portal, but not communicated to the petitioner through any other mode - HELD THAT:- The petitioner asserts that the services provided by him fall within the reverse charge mechanism. The petitioner has also placed on record a communication from the recipient of services confirming that GST was paid in respect of services received in 2018-2019. In these circumstances, the in .....

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..... nts. It is further submitted that the petitioner was not aware of proceedings commencing by issuance of show cause notice dated 12.07.2022 because the notices and order were uploaded on the GST portal, but not communicated to the petitioner through any other mode. 3. Learned counsel for the petitioner referred to the communication dated 16.03.2024 from Brakes India Private Limited and pointed out .....

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..... In the affidavit, the petitioner asserts that the services provided by him fall within the reverse charge mechanism. The petitioner has also placed on record a communication from the recipient of services confirming that GST was paid in respect of services received in 2018-2019. In these circumstances, the interest of justice warrants that an opportunity be provided to the petitioner by putting t .....

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