9911796707
TMI Blog2024 (7) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... d orders were uploaded in the View additional notices and order tab of the GST portal, but not communicated to the petitioner through any other mode - HELD THAT:- As a registered person under applicable GST enactments, the petitioner is under an obligation to monitor the GST portal on an ongoing basis. Therefore, the explanation provided by the petitioner is not entirely convincing. At the same ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (T) ORDER An order dated 16.08.2023 and the consequential demand notice dated 17.08.2023 are challenged in this writ petition on the ground of breach of principles of natural justice. 2. The petitioner is engaged in the business of supplying granite, sandstone and related products. Upon examining the returns of the petitioner, notice in Form ASMT 10 was issued on 17.02.2023. This was followed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Mrs. K. Vasanthamala, learned Government Advocate, accepts notice for the respondent. She points out that the petitioner was provided sufficient opportunities in the form of a notice in Form ASMT 10, an intimation and a show cause notice. She also points out that a personal hearing was offered on 30.06.2023. 5. As a registered person under applicable GST enactments, the petitioner is under an o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a copy of this order. The petitioner is also permitted to submit a reply to the show cause notice within the aforesaid period. Upon receipt thereof and upon being satisfied that 10% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order within a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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