2024 (9) TMI 387

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..... were uploaded on the GST portal and not communicated to the petitioner through any other mode - HELD THAT:- The confirmed tax proposal pertains to mismatch between the petitioner's GSTR 3B returns and the GSTR 1 statement. Penalty of 100% has been imposed without hearing the petitioner because the petitioner did not respond to the show cause. In view of the petitioner's assertion that he w .....

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..... er in original dated 14.07.2023 is challenged in this writ petition on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. 2. By asserting that the petitioner was unaware of the show cause notice or the order in original because the same were uploaded on the GST portal and not communicated to the petitioner through any other mode, the prese .....

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..... ent. Penalty of 100% has been imposed without hearing the petitioner because the petitioner did not respond to the show cause. In view of the petitioner's assertion that he was unaware of proceedings, the interest of justice warrants that the petitioner be provided a reasonable opportunity to contest the tax demand by putting the petitioner on terms. On instructions, learned counsel for the pe .....

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