9911796707
TMI Blog2024 (7) TMI 1199X X X X Extracts X X X X X X X X Extracts X X X X ..... r asserts that he was unaware of proceedings since the notices and the impugned order were uploaded in the view additional notices and orders tab on the GST portal - HELD THAT:- On perusal of the impugned order, it is evident that ITC was reversed for violation of sub-section(4) of Section 16 of applicable GST enactments. It is also evident that the tax proposal was confirmed for the reason that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble opportunity to contest the tax demand on merits. 2. Proceedings were initiated against the petitioner by issuing show cause notice dated 17.03.2022. Such proceedings culminated in impugned order dated 02.06.2023. The petitioner asserts that he was unaware of proceedings since the notices and the impugned order were uploaded in the view additional notices and orders tab on the GST portal. 3. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and appropriate that the petitioner be provided an opportunity to contest the tax demand on merits. 6. Therefore, impugned order dated 02.06.2023 is set aside subject to the condition that the petitioner remits 10% of the disputed tax demand within a period of two weeks from the date of receipt of a copy of this order. Within the aforesaid period, the petitioner is permitted to submit a reply to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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