9911796707
TMI Blog2025 (1) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the notices and orders were uploaded under the view additional notices and orders tab on the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and thus unable to participate in the adjudication proceedings - Challenge to impugned order passed by the respondent relating to the assessment year 2018-19 - excess claim of Input Tax Credit over and above that of the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordance with law after affording a reasonable opportunity of hearing to the petitioner. Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... s challenged on the premise that the notices and orders were uploaded under the "view additional notices and orders" tab on the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and thus unable to participate in the adjudication proceedings. 4. It is submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, they would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f receipt of a copy of this order. On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondents a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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