2024 (9) TMI 990

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..... he was unaware of proceedings culminating in the impugned order since the notices and order were uploaded on the GST portal but not communicated to the petitioner through any other mode - discrepancy between the petitioner's GSTR-3B returns - HELD THAT:- On perusal of the impugned order, it appears that the confirmed tax proposal pertains to wrongful availment of ITC. It is also evident that t .....

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..... s not provided a reasonable opportunity to contest the tax demand on merits. 2. The petitioner is engaged in the business of trading in readymade garments. The petitioner asserts that he was unaware of proceedings culminating in the impugned order since the notices and order were uploaded on the GST portal but not communicated to the petitioner through any other mode. 3. Learned counsel for the pe .....

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..... rring to the impugned order, he points out that such order was preceded by intimation dated 11.09.2023, show cause notice dated 21.07.2023 and a personal hearing notice. 5. On perusal of the impugned order, it appears that the confirmed tax proposal pertains to wrongful availment of ITC. It is also evident that the tax proposal was confirmed because the petitioner did not reply to the show cause n .....

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