TMI Blog2024 (9) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... l - notices and orders not communicated to the petitioner through any other mode - not communicated to the petitioner through any other mode - HELD THAT:- On perusal of the impugned order, it is evident that the tax proposal pertaining to a mismatch between the GSTR 3B returns of the petitioner and the auto-populated GSTR 2A. It is also clear that the tax liability was confirmed because the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal dated 01.03.2024 is assailed on the ground of breach of principles of natural justice. 2. The petitioner states that he was unaware of proceedings until recently since the notices and order were uploaded in the GST portal and not communicated to the petitioner through any other mode. The present writ petition was filed in the said facts and circumstances. 3. Learned counsel for the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice and three reminders in respect of personal hearings. 5. On perusal of the impugned order, it is evident that the tax proposal pertaining to a mismatch between the GSTR 3B returns of the petitioner and the auto-populated GSTR 2A. It is also clear that the tax liability was confirmed because the petitioner failed to reply to the show cause notice. The petitioner asserts that there is no discre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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