9911796707
TMI Blog2024 (11) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order of assessment has been served on the petitioner by tender or RPAD, instead it had been uploaded in the common portal under the tab Additional Notices/Orders - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a registered dealer of computer, its parts, software and accessories, under the GST Act. The petitioner filed its return and paid appropriate taxes regularly. While so, there was surprise inspection by the Intelligence Wing of the petitioner's place of business on 10.01.2023 and 11.01.2023. Dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23, which is stated to be supported with relevant documentary evidence. Thereafter, a show cause notice in Form GST DRC-01 dated 28.09.2023 followed by the impugned order dated 31.12.2023 were uploaded in the common portal. It is submitted that neither the show cause notice nor the impugned order of assessment has been served on the petitioner by tender or RPAD, instead it had been uploaded in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was only in view of the same that the 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 appeari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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