9911796707
TMI Blog2024 (9) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... rtal and not served on the petitioner through any other mode - HELD THAT:- Section 169 of applicable GST enactments provides for service of notice through any of the modes specified therein. The record shows that the impugned order was preceded by a show cause notice dated 19.05.2023 and reminder for a personal hearing. On perusal of the impugned order, it is evident that the confirmed tax demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditional Government Pleader (T) ORDER An assessment order dated 20.07.2023 is assailed on the ground of breach of principles of natural justice. 2. The petitioner asserts that a show cause notice dated 19.05.2023 was uploaded on the View Additional Notices and Orders tab on the GST portal and not served on the petitioner through any other mode. Therefore, the petitioner further asserts that it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce for the respondent. He submits that the impugned order was issued after providing an opportunity to the petitioner to show cause by notice dated 19.05.2023 and after providing an opportunity of personal hearing under reminder dated 13.06.2023. 5. Section 169 of applicable GST enactments provides for service of notice through any of the modes specified therein. The record shows that the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this order. The petitioner is also permitted to submit a reply to the show cause notice within the aforesaid period. Upon receipt of the petitioner's reply and upon being satisfied that 10% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within a period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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