2024 (11) TMI 515

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..... mation, show cause notice and assessment orders because the same were posted on the portal but not otherwise communicated to him - violation of principles of natural justice - HELD THAT:- In view of the statutory mandate, the respondent cannot be faulted for posting the notices and orders on the GST portal. At the same time, it should be recognized that a small business person has been adversely a .....

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..... e petitioner asserts that he is a registered person under applicable GST laws, but is not conversant with the use of computers. Although he had engaged the services of a consultant, he submits that he was unaware about the issuance of the intimation, show cause notice and assessment orders because the same were posted on the portal but not otherwise communicated to him. 2. As a result of not being .....

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..... ss person has been adversely affected without being provided an opportunity to contest the respective tax demand. The assessee has remitted 10% of the disputed tax amount under each assessment order, and this is the pre-deposit requirement even for a statutory appeal. 5. Therefore, the orders impugned herein are quashed and the matters are remanded for re-consideration. The petitioner is permitted .....

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