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2024 (10) TMI 1218 - HC - GSTBreach of principles of natural justice - service of SCN - impugned order and notices preceding such order were uploaded on the View Additional Notices and Orders tab on the GST portal and not communicated to the petitioner through any other mode - mismatch between the petitioner s GSTR 3B returns and the auto-populated GSTR 2A - HELD THAT - On examining the impugned order it is evident that each tax proposal dealt with therein was confirmed because the petitioner did not file a reply to the show cause notice. Since it is asserted that the petitioner could not participate in proceedings because of being unaware of proceedings the interest of justice warrants that the petitioner be provided an opportunity to contest the tax demand on merits after putting the petitioner on terms. The impugned order dated 27.12.2023 is set aside on condition that the petitioner remits 10% of the disputed tax demand within two weeks from the date of receipt of a copy of this order. With in the said period the petitioner is permitted to submit a reply to the show cause notice - Petition disposed off.
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