2024 (6) TMI 1084

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....M.A. Mudimannan For the Respondent : Mr. V. Prashanth Kiran, Govt. Adv. (T) ORDER An order in original dated 20.11.2023 is assailed primarily on the ground of denial of a personal hearing. 2. The petitioner asserts that he was unaware of proceedings culminating in the order impugned herein because the notice and order were uploaded on the GST portal and not communicated to the petition....

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....tments, the petitioner was under an obligation to monitor the GST portal on an ongoing basis. Therefore, the explanation provided by the petitioner is wholly not satisfactory. At the same time, on perusal of the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not reply to the show cause notice or participate in proceedings. In these circumstances, the i....