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TMI Blog2024 (11) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... on notice, albeit by uploading the intimation and notices on the GST portal. However, it is equally evident from the record that the petitioner did not participate in proceedings and, therefore, could not place on record documents to contest the reversal of ITC. In these circumstances, it becomes necessary to balance the interest of the petitioner and revenue interest. On instructions, learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted purchases from a dealer called M/s. Sri Vari Traders. It is further stated that the petitioner had engaged the services of a consultant for GST compliances and depended on such consultant to keep him informed about proceedings in relation to assessment. According to the petitioner, he was completely unaware of the issuance of the intimation or show cause notice and, therefore, could not partic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing notices. Therefore, he submits that principles of natural justice were adhered to and that no case is made out for interference. 4. The documents on record indicate that the petitioner was put on notice, albeit by uploading the intimation and notices on the GST portal. However, it is equally evident from the record that the petitioner did not participate in proceedings and, therefore, could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wo weeks. Upon receipt of such reply and upon being satisfied that 10% of the disputed tax demand was received, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and issue a fresh assessment order with in a maximum period of two months thereafter. 7. W.P.No.4742 of 2024 is disposed of on the above terms. No costs. Consequently, W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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