2024 (10) TMI 1232

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..... nt error while filing GSTR 3B returns - HELD THAT:- On examining the impugned order, it is evident that the tax proposal related to non payment of RCM. By taking into account the assertion that such tax proposal arose out of an inadvertent error as also the assertion that the petitioner could not participate in proceedings because the petitioner was unaware of such proceedings, the interest of jus .....

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..... oner was unaware of proceedings on account of the show cause notice and other communications being uploaded on the view additional notices and orders tab of the GST portal and not communicated to the petitioner through any other mode. 2. Learned counsel for the petitioner submits that the tax proposal arose out of an inadvertent error while filing GSTR 3B returns. She submits that the petitioner f .....

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..... ause the petitioner was unaware of such proceedings, the interest of justice warrants re-consideration by putting the petitioner on terms. 5. For reasons aforesaid, impugned order dated 26.12.2023 is set aside on condition that the petitioner remits 10% of the disputed tax demand with in two weeks from the date of receipt of a copy of this order. With in the said period, the petitioner is permitte .....

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