2024 (9) TMI 812

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..... - order was uploaded on the View Additional Notices and Orders tab on the GST portal and not communicated to the petitioner through any other mode - discrepancy between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A returns - HELD THAT:- On perusal of the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not file objections or partic .....

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..... an assessment order is challenged 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 order impugned herein because such order was uploaded on the View Additional Notices and Orders tab on the GST portal and not communicated to the petitioner through any other m .....

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..... x proposal was confirmed because the petitioner did not file objections or participate in the personal hearing. The petitioner has asserted that he would be in a position to explain the discrepancy between the GSTR 3B and 2A returns if provided an opportunity. In these circumstances, it is just and appropriate that an opportunity be provided to the petitioner by putting the petitioner on terms. 6. .....

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