2024 (9) TMI 388

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..... and communications preceding such order were uploaded in the View Additional Notices and Orders tab on the GST portal - HELD THAT:- On examining the impugned assessment order, it is recorded therein that no reply was received and that each defect dealt with therein is confirmed on that account. In these circumstances, the interest of justice warrants that an opportunity be provided to the petition .....

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..... and communications preceding such order were uploaded in the View Additional Notices and Orders tab on the GST portal. The petitioner further states that he appeared before the respondent on 04.12.2023 and also submitted a reply dated 29.12.2023, but the same was not taken into consideration while issuing the impugned order. 3. Learned counsel for the petitioner refers to the impugned order and p .....

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..... acie that the reply was received after issuance of the impugned assessment order. 6. On examining the impugned assessment order, it is recorded therein that no reply was received and that each defect dealt with therein is confirmed on that account. In these circumstances, the interest of justice warrants that an opportunity be provided to the petitioner to contest the tax demand on merits, albeit .....

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