2024 (10) TMI 1528

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..... an, GA(T) ORDER An order dated 09.09.2023 is challenged on the ground of breach of principles of natural justice. The petitioner is engaged in the business of website design and related services. As a registered person under applicable GST enactments, it is stated that the petitioner was filing returns regularly. The petitioner asserts lack of knowledge of proceedings originating in the intima .....

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..... failed to avail of the opportunity. 4. On instructions, learned counsel for the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 5. 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 by putting the petitioner .....

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