TMI Blog2024 (10) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... es and orders tab in the GST portal and not communicated to the petitioner through any other mode - petitioner submits that the petitioner is in a position to explain each defect confirmed in the impugned order, if provided an opportunity - HELD THAT:- On examining the impugned order, it is evident that the tax proposals were confirmed because the petitioner did not file a written objection to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground of breach of principles of natural justice. The petitioner asserts that the show cause notice and other communications were uploaded in the view additional notices and orders tab in the GST portal and not communicated to the petitioner through any other mode. On account of not being aware of proceedings, it is stated that the petitioner could not participate in the same. 2. Learned couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n participation was on account of not being aware of proceedings, the interest of justice warrants reconsideration subject to putting the petitioner on terms. 5. For reasons aforesaid, impugned order dated 28.12.2023 is set on condition that the petitioner remits 10% of the disputed tax demand, as agreed to, with in fifteen days from the date of receipt of a copy of this order. With in the said pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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