2024 (10) TMI 1528

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..... tices and orders' tab of the GST portal - no reasonable opportunity to contest the tax demand - petitioner agrees to remit 10% of the disputed tax demand as a condition for remand - HELD THAT:- Since the documents on record indicate clearly that the petitioner was not heard before the impugned order was issued, it is just and appropriate that an opportunity be provided to the petitioner albeit .....

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..... returns regularly. The petitioner asserts lack of knowledge of proceedings originating in the intimation dated 15.07.2023 because notices were uploaded in the 'view additional notices and orders' tab of the GST portal. It is also stated that the petitioner became aware of the proceedings in January 2024 upon receiving a phone call from the office of the respondent. 2. Learned counsel for t .....

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..... appropriate that an opportunity be provided to the petitioner albeit by putting the petitioner on terms. 6. For reasons set out above, the impugned order dated 09.09.2023 is quashed subject to condition that the petitioner remits 10% of the disputed tax demand within two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit a reply to the show cause no .....

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