9911796707
TMI Blog2024 (7) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... t 10% of the disputed tax demand as a condition for remand - HELD THAT:- Since the GST registration of the petitioner appears to have been cancelled, it stands to reason that the petitioner would not monitor the portal on an on going basis. By reply dated 21.12.2023, the petitioner requested for two weeks' time to respond to the notice. The show cause notice was issued on 30.09.2023 and it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness in the year 2019, the petitioner applied for the cancellation of its GST registration. Such cancellation was effective from 01.11.2019. By asserting that the petitioner was unaware of show cause notice dated 30.09.2023 and reminders issued thereafter, the petitioner states that the respondent was requested for further time to reply by communication dated 21.12.2023. The impugned order was iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... points out that the show cause notice was followed by three reminder notices. By referring to a judgment of the Madurai Bench of this Court, he points out that this Court held therein that the provision of three opportunities of hearing is the maximum and that a taxpayer cannot insist on the provision of such opportunities as a matter of right. Since the petitioner herein was in a position to acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, while the petitioner deserves an opportunity to contest the tax demand, it is also necessary to put the petitioner on terms. 6. For reasons set out above, the impugned order dated 22.12.2023 is quashed subject to the condition that the petitioner remits 10% of the disputed tax demand within three weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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