2024 (10) TMI 1218

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..... itional Notices and Orders tab on the GST portal and not communicated to the petitioner through any other mode - mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A - HELD THAT:- On examining the impugned order, it is evident that each tax proposal dealt with therein was confirmed because the petitioner did not file a reply to the show cause notice. Since it is ass .....

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..... breach of principles of natural justice. 2. By asserting that the impugned order and notices preceding such 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, the present writ petition was filed. 3. Learned counsel for the petitioner submits that the confirmed tax proposals pertain to a mismatch betwee .....

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..... was confirmed because the petitioner did not file a reply to the show cause notice. Since it is asserted that the petitioner could not participate in proceedings because of being unaware of proceedings, the interest of justice warrants that the petitioner be provided an opportunity to contest the tax demand on merits after putting the petitioner on terms. 6. Therefore, the impugned order dated 27. .....

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