2024 (9) TMI 799

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..... ctive effect - HELD THAT:- On perusal of show cause notice dated 30.09.2023, it is evident personal hearing was offered to the petitioner on 07.10.2023. The of cancellation of the petitioner's GST registration is on record. Such order is dated 31.05.2021. In those circumstances, the explanation of the petitioner that he was not monitoring the GST portal on an ongoing basis cannot be completely .....

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..... e tax demand on merits. 2. The petitioner was engaged in the business of trading of granite, sand stones and allied products. The petitioner states that the GST registration was cancelled with effect from 31.05.2021. As a consequence, the petitioner asserts that he was unaware of proceedings culminating in the order impugned here in. 3. Learned counsel for the petitioner submits that no personal h .....

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..... cumstances, albeit by putting the petitioner on terms, the interest of justice warrants that the petitioner be provided an opportunity to contest the tax demand on merits. 6. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 7. For reasons set out above, the impugned order dated 31.10.2023 is se .....

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