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GST - Highlights / Catch Notes

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Show cause notice served on petitioner by uploading in GST ...


Tax demand set aside for lack of proper notice. Petitioner gets chance to contest after remitting 10% disputed amount.

July 13, 2024

Case Laws     GST     HC

Show cause notice served on petitioner by uploading in GST portal tab without other communication mode; petitioner unaware of proceedings; tax demand confirmed due to non-reply; considering facts, interest of justice warrants opportunity to contest demand; impugned order set aside; matter remanded for reconsideration subject to condition of remitting 10% disputed tax demand within two weeks; petition disposed off by way of remand.

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