2024 (9) TMI 1159

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..... LD THAT:- On examining the documents on record, it is evident that the petitioner did not participate in proceedings leading to the impugned order. In the affidavit, it is asserted that all the notices and orders were uploaded on the view additional notices and orders tab of the GST portal. In these circumstances, the interest of justice warrants that an opportunity be provided to the petitioner a .....

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..... ed GST compliances to an auditor and was not informed about proceedings culminating in the order impugned herein. 3. Learned counsel for the petitioner points out that the intimation and show cause notice preceding the assessment order were uploaded on the view additional notices and orders stab on 2/6 the GST portal and not communicated to the petitioner through any other mode. On account of not .....

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..... the interest of justice warrants that an opportunity be provided to the petitioner albeit by putting the petitioner on terms. 6. Therefore order dated 14.08.2023 is set aside on condition that the petitioner remits 10% of the disputed tax demand within fifteen days from the date of receipt of a copy of this order. With in the aforesaid period, the petitioner is permitted to submit a reply to the .....

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