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TMI Blog2024 (12) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... llenging the impugned order passed by the respondent dated 04.01.2024 relating to the assessment year 2018-19. 2. The petitioner was engaged in the business of Scrab. The petitioner was a registered dealer under Goods and Services Act, 2017. During the assessment year 2018-2019, the petitioner had filed details of outward supplies in Form GSTR-1 under Section 37 and returns in Form GSTR-3B under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the premise that neither the show cause notices nor the impugned order of assessment have been served by tendering to the petitioner or by registered post, instead it was uploaded in the common portal. It was further submitted that the petitioner was unable to access the common portal and thus was unable to participate in the adjudication proceedings. 4. It is submitted by the learned couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erious objection. 5. In view thereof, the impugned order is set aside and the petitioner shall deposit 25% of the disputed tax within a period of four (4) weeks from the date of 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) wee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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