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TMI Blog2024 (7) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... tant did not know about the proceedings because the show cause notice and other communications were uploaded in the View Additional Notices and Orders tab on the GST portal - HELD THAT:- It is evident that the case relates to a mismatch between the petitioner's GSTR returns and those filed by tax deductors/service recipients in Form GSTR 7. Such tax proposal was confirmed because the tax payer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Raveendran B. For the Respondents : Mr. G. Nanmaran, Spl.G.P. ORDER By this writ petition, the petitioner challenges appellate order dated 30.05.2024 and seeks a consequential direction to the 1st respondent to dispose of the appeal on merits after providing a reasonable opportunity to the petitioner. 2. An order of assessment dated 12.11.2023 was issued ex parte. The petitioner asserts that G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner agrees to remit an additional 5% of the disputed tax demand as a condition for remand. 4. Mr.G.Nanmaran, learned Special Government Pleader, accepts notice for the respondents. He submits that the order in original was issued in compliance with principles of natural justice by issuing notice in Form ASMT 10 dated 20.10.2022, intimation dated 21.12.2022 and show cause notice dated 12.01.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of by moulding the relief and setting aside the order in original dated 12.11.2023 subject to the condition that the petitioner remits an additional 5% of the disputed tax demand within 15 days from the date of receipt of a copy of this order. The petitioner is permitted to submit a reply to the show cause notice within the aforesaid period. Upon receipt of the petitioner's reply and upon bei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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