2024 (7) TMI 673

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..... t the tax demand on merits - violation of principles of natural justice - HELD THAT:- On examining the impugned order, it is evident that the tax proposal was confirmed because the petitioner failed to reply to the show cause notice or submit any documentary evidence in accordance with the Circular No.183 and Circular No.193. By taking note of the assertion that non participation was on account of .....

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..... the tax demand on merits. The petitioner asserts that he was unaware of proceedings culminating in the impugned order because the show cause notice and other communications were uploaded on the GST portal but not communicated to the petitioner through any other mode. 2. Learned counsel for the petitioner submits that the tax proposals pertain to mismatches between the petitioner's GSTR 3B retu .....

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..... umentary evidence in accordance with the Circular No.183 and Circular No.193. By taking note of the assertion that non participation was on account of not being aware of the proceedings, the interest of justice warrants that the petitioner be provided an opportunity to contest the tax demand on merits by putting the petitioner on terms. 5. For reasons set out above, the impugned order dated 09.01. .....

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