2024 (6) TMI 431

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....rsha Raj, Additional Government Pleader (Tax) ORDER An assessment order dated 10.08.2023 is challenged on the ground that principles of natural justice were breached. 2. The petitioner is a registered person under applicable GST enactments. He asserts that he was unaware of proceedings being initiated since the relevant show cause notice and the impugned order were uploaded in the 'Vi....

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....lf of the respondent. He submits that the petitioner was provided sufficient opportunity and failed to avail of the same. 6. The petitioner has placed on record the annual return in Form GSTR-9. It is asserted that the disparity was reconciled in such annual return. Undoubtedly, the petitioner did not participate in proceedings and, hence, could not contest the tax demand. Therefore, on being p....