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GST - Highlights / Catch Notes

Home Highlights October 2024 Year 2024 This

Petitioner challenged the impugned order on grounds of violation ...


Petitioner's GST challenge remanded due to lack of portal monitoring; tax deposit and reply chance given.

Case Laws     GST

October 26, 2024

Petitioner challenged the impugned order on grounds of violation of principles of natural justice, asserting unawareness of proceedings. Court observed petitioner's non-participation resulted from failure to monitor GST portal and respond to notices. To provide opportunity, impugned orders were set aside, matters remanded for reconsideration subject to condition that petitioner remits 10% of disputed tax demand for each relevant month within two weeks, and permitted to submit reply to show cause notice within same period. Petition disposed.

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