2024 (9) TMI 429

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..... t not communicated to the petitioner through any other mode - HELD THAT:- On examining the impugned order, it is evident that the tax proposal pertained solely to the alleged wrongful availment of ITC. Learned counsel for the petitioner submitted that the petitioner availed of eligible ITC but committed an inadvertent error while filling up GSTR 3B returns. In these circumstances, it is just and n .....

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..... n the impugned assessment order because the show cause notice and impugned order were uploaded on the View Additional Notices and Orders tab on the GST portal, but not communicated to the petitioner through any other mode. 3. Learned counsel for the petitioner referred to the impugned order and pointed out that the tax proposal arose as a result of an inadvertent error committed by the petitioner .....

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..... order, it is evident that the tax proposal pertained solely to the alleged wrongful availment of ITC. Learned counsel for the petitioner submitted that the petitioner availed of eligible ITC but committed an inadvertent error while filling up GSTR 3B returns. In these circumstances, it is just and necessary that the petitioner be provided an opportunity to contest the tax demand on merits, albeit .....

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