2024 (10) TMI 1522

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..... able opportunity to contest the tax demand - violation of principles of natural justice - HELD THAT:- Undoubtedly, the petitioner was negligent in not monitoring the GST portal, in spite of being a registered person. In these circumstances, the impugned order calls for interference, albeit by putting the petitioner on terms. The impugned order dated 11.10.2023 is quashed and the matter is remanded .....

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..... r were uploaded on the GST portal and not communicated to the petitioner through any other mode. 3. Learned counsel for the petitioner submits that the petitioner was unaware of proceedings until garnishee proceedings were initiated pursuant to the impugned assessment order. On instructions, she submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 4 .....

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..... 10.2023 is quashed and the matter is remanded for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand as agreed to with in 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 notice with in the aforesaid period. Upon receipt of the petitioner's reply and upon being satisf .....

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