2024 (5) TMI 358

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er : Ms. V. Vijayalakshmi For the Respondent : Mr. V. Prashanth Kiran, GA (T) ORDER An assessment order dated 25.12.2023 is assailed on the ground of breach of principles of natural justice. The petitioner was a registered person under applicable GST enactments until such registration was cancelled with effect from 30.03.2019. The impugned order is assailed on the ground that the notices that p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at the petitioner appears to be accessing the GST portal and, therefore, is aware of reminder-1 dated 20.12.2023. 4. The petitioner has placed on record the document indicating the cancellation of registration with effect from 30.03.2019. Since it appears that the registration was cancelled, it cannot be expected that the petitioner should monitor the GST portal in the same manner as a registered....