2024 (7) TMI 1036

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..... contest the total demand on merits - 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 in the View Additional Notices and Orders tab and not communicated to the petitioner through any other mode - HELD THAT:- On perusal of the impugned order, it is evident that the tax propo .....

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..... dv.(T) ORDER An order dated 17.10.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the total 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 in the View Additional Notices and Orders tab and not commu .....

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..... notice in Form ASMT 10. He further submits that principles of natural justice were complied with by issuing intimation dated 25.07.2023, show cause notice dated 21.08.2023 and by offering a personal hearing. 4. On perusal of the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not file any written objection or attend the personal hearing. By taking into .....

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