2024 (10) TMI 1382

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..... pf principles of natural justice - HELD THAT:- On perusal of orders impugned herein, it is clear that the petitioner did not participate in proceedings. Such non participation was a consequence of not monitoring the GST portal and responding to notices. In these circumstances, it is just and appropriate to provide an opportunity to the petitioner, albeit by putting the petitioner on terms. Therefo .....

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..... edings culminating in the impugned order because he is not conversant with procedures under applicable GST enactments and had entrusted GST compliances to a consultant. 2. Learned counsel for the petitioner submits that these matters to alleged excess refund made to the petitioner in respect of two months of the assessment period 2017-2018. If provided an opportunity, learned counsel for the petit .....

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..... s just and appropriate to provide an opportunity to the petitioner, albeit by putting the petitioner on terms. 5. Therefore, solely with a view to provide an opportunity to the petitioner, the orders impugned herein are set aside and these matters are remanded for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand in respect of each relevant month wi .....

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