2024 (9) TMI 1207

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..... e tax demand on merits - SCN preceding the 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 - HELD 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 no .....

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..... easonable opportunity to contest the tax demand on merits. 2. The petitioner is a civil works contractor and a registered person under applicable GST enactments. The petitioner asserts that he had entrusted GST compliances to an auditor and was not informed about proceedings culminating in the order impugned here in. 3. Learned counsel for the petitioner points out that the intimation and show cau .....

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..... n 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 albeit by putting the petitioner on terms. 6. Therefore order dated 08.06.2023 is set aside on condition .....

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