2024 (9) TMI 386

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..... N and other communications were uploaded on the View Additional Notices and Orders tab on the GST portal and not communicated to the petitioner through any other mode - principles of natural justice - HELD THAT:- On examining the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not reply to the show cause notice. It is also clear that such proposal relat .....

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..... 023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. 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 View Additional Notices and Orders tab on the GST portal and not communicated to the petitioner through .....

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..... petitioner. 5. On examining the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not reply to the show cause notice. It is also clear that such proposal relates solely to the GSTR 3B returns of the petitioner and the amounts specified therein towards RCM. In these facts and circumstances, the interest of justice warrants that the petitioner be provided .....

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