2024 (8) TMI 244

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..... (T) ORDER An order in original dated 27.11.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that the show cause notice and other communications were merely uploaded on the GST portal and not communicated to the petitioner through any other mode. As a consequence, it is sta .....

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..... e invocation of Section 74, he submits that the petitioner failed to pay taxes on the taxable supplies reported in GSTR 1 and this constitutes suppression of facts. 4. On examining the impugned order, it is clear that the tax proposal was confirmed because the tax payer neither paid the amounts demanded nor filed any objections. By taking into account the assertion that such non participation was .....

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