2024 (6) TMI 1086

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....Petitioner : Mr. B. Raveendran For the Respondent : Mr. V. Prasanth Kiran, GA (T) ORDER An order in original dated 05.01.2024 is assailed primarily on the ground of breach of principles of natural justice. By asserting that the show cause notice and impugned order were uploaded on the "view additional notices and order tab of the GST portal" and not communicated to the petitioner through ....

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.... impugned order was issued under Section 74 of applicable GST enactments and, therefore, proceedings are not barred by limitation. 4. On perusal of the impugned order, it is evident that the tax proposal pertains to mismatches between the GSTR 3B returns of the petitioner and the auto populated GSTR 2A. Such tax proposals were confirmed because the petitioner failed to reply to the show cause n....