2024 (10) TMI 1597

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..... tioner also remitted 10% of the disputed tax demand - HELD THAT:- The petitioner averred in the affidavit that he carried on trade of electrical goods on a small scale and that his consultant had not brought to his knowledge the initiation of proceedings against him. While this explanation is not wholly convincing since the petitioner is under an obligation to monitor the GST portal on an on going .....

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..... also stated that the petitioner was unaware of proceedings culminating in the impugned order until the respondent threatened to initiate coercive action pursuant to the impugned order. 2. Learned counsel for the petitioner submits that the petitioner carries on business on a very small scale and is not proficient in the use of computers. He also points out that 10% of the disputed tax demand was .....

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..... without the petitioner being heard. The petitioner has also remitted 10% of the disputed tax demand. 5. Solely for the purpose of providing the petitioner with an opportunity to contest the tax demand, the impugned order is set aside on condition that the receipt of 10% of the disputed tax demand be verified before re-assessment is undertaken. The petitioner is also permitted to submit a reply to .....

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