9911796707
TMI Blog2024 (10) TMI 1607X X X X Extracts X X X X X X X X Extracts X X X X ..... der of assessment has been served by tendering to the petitioner or by registered post, instead it was uploaded in the common portal - mismatch between GSTR-2A and GSTR-3B - HELD THAT:- The impugned order is set aside and the petitioner shall deposit 25% of the disputed tax within a period of two (2) weeks from the date of receipt of a copy of this order. On complying with the above condition, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lenged on the premise that neither the show cause notices nor the impugned order of assessment has been served by tendering to the petitioner or by registered post, instead it was uploaded in the common portal. It was further submitted that the petitioner was unable to access the common portal and thus unable to participate in the adjudication proceedings. 3. The limited issue that arises for cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner was unable to respond to the above notices and the order of adjudication. It was further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the learned Government Advocate appearing for the respondent does not have any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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