9911796707
TMI Blog2024 (8) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... ner did not have a reasonable opportunity to contest the tax demand on merits - cancellation of the GST registration - HELD THAT:- The petitioner has placed on record the order of cancellation of registration. Such order discloses that the cancellation was with effect from 31.08.2018. On examining the impugned order, it is evident that the tax proposal was confirmed because the tax payer did not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner : Mr. G. Natarajan For the Respondent : Mr. V. Prashanth Kiran, GA (T) ORDER An order in original dated 20.12.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner states that his GST registration was cancelled by order dated 25.09.2018 with effect from 31.08.2018. Since the show cause notice w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment Advocate, accepts notice for the respondent. He submits that the petitioner is under an obligation to continue to access and monitor the portal even after the GST registration was cancelled as regards proceedings initiated in respect of the period when he carried on business. He also submits that principles of natural justice were complied with. 4. The petitioner has placed on record the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fifteen days from the date of receipt of a copy of this order. Within the said period, the petitioner is permitted to submit a reply to the show cause notice. Upon receipt of the petitioner's reply and on being satisfied that 5% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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