2024 (9) TMI 986

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..... and not communicated to the petitioner through any other mode - HELD THAT:- On examining the documents placed on record, it appears that the impugned orders were issued without hearing the petitioner. The petitioner has also placed on record the payment receipt pertaining to the payments of Rs.88,028/- 3,05,551/-, respectively. The impugned orders relate only to interest. In these circumstances, .....

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..... s culminating in the impugned orders because the show cause notice and assessment order were uploaded on the View Additional Notices and Orders tab on the GST portal and not communicated to the petitioner through any other mode. 3. Learned counsel for the petitioner refers to Form GSTR DRC-03 23.05.2023 30.03.2023, respectively and points out that interest liability to the extent of Rs.88,028/- Rs .....

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..... pugned herein dated 17.03.2023 are set aside and the matters are remanded to the respondent for reconsideration. The petitioner is permitted to submit a reply to the show cause notices with in a period of 15 days from the date of receipt of a copy of this order. Upon receipt thereof, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and .....

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