2024 (4) TMI 777

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....9.08.2023 passed for the assessment year 2022-2023. The operative portion of the assessment order reads as under: "In view of the above, it was intimated to the taxpayer to pay the tax amount of CGST Rs. 1,38,762/- and SGST Rs. 1,38,762/-vide DRC 01A on 09.03.2023. The taxpayer replied on 11.03.2023 stating that the work was taken before the month of June 2022 and so we have paid the tax amount @ 6%. And then, this office show cause notice DRC 01 was issued to the taxpayer en 09.03.2023 stating to submit the records for the allotment of work such as M Book Copy, but the taxpayer did not filed any reply against this notice. Further, personal hearing notices were issued on 03.05.2023, 19.05.2023, 12.06.2023 and 10.07.2023. Even after....

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....eft with no other option has confirmed the demand proposed in the show cause notice. The petitioner is now before this Court stating that the petitioner had replied to the above notice earlier which is not been considered. It is further submitted that the petitioner was unaware of the date on which the hearing was fixed and thus failed to participate in the proceedings and has thus suffered the impugned order. It is further submitted that petitioner was also unaware that the impugned order was hosted in the web portal and it went unnoticed and hence prays for setting aside the impugned order. 4. Learned counsel for the respondent opposes to the Writ Petition on the ground that the petitioner has deliberately failed to reply to the show c....