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2024 (9) TMI 818

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..... :- The petitioner has stated categorically in the affidavit that the GST registration was cancelled on 25.09.2019. In those circumstances, it is reasonable that the petitioner would not monitor the GST portal continually. Nonetheless, in view of the submission of learned Government Advocate that the notice and order were also communicated by e-mail, it is just and appropriate that the petitioner b .....

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..... tion is filed in the said facts and circumstances. 2. Learned counsel for the petitioner submits that the petitioner had no reason to monitor the GST portal in view of the cancellation of the GST registration. On instructions, he submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. He therefore seeks another opportunity to contest the tax demand on .....

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..... ove, impugned order dated 23.08.2023 is set aside on condition that the petitioner remits 10% of the disputed tax demand as agreed to with in a maximum period of two weeks from the date of receipt of a copy of this order. With in the said period the petitioner is also permitted to submit a reply to the show cause notice. Upon receipt thereof and upon being satisfied that 10% of the disputed tax de .....

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