Home Case Index All Cases GST GST + HC GST - 2024 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (4) TMI 664 - HC - GSTService of SCN - Breach of principles of natural justice - intimation and SCN uploaded on the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode - HELD THAT:- On perusal of the impugned order, it is clear that the tax proposal was confirmed only because the petitioner failed to reply to the show cause notice by enclosing relevant documents. Therefore, it is just and appropriate that the petitioner be permitted to contest the tax demand on merits, albeit by putting the petitioner on terms - the petitioner submits that the petitioner is willing to remit 10% of the disputed tax demand as a condition for remand. The impugned order dated 23.12.2023 is set aside and the matter is remanded for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand as agreed to within a period of three weeks from the date of receipt of a copy of this order. Within the aforesaid period, the petitioner is also permitted to submit a reply to the show cause notice - Petition disposed of by way of remand.
|