2024 (6) TMI 1251

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....ent : Mr. V. Prasanth Kiran, GA (T) ORDER An assessment order dated 18.12.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. By asserting that the show cause notice and the impugned order were uploaded in the "view additional notices and orders" tab on the GST portal, but not communicated through any other mode, the p....

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.... notice. In view of the assertion that the petitioner could not participate in the proceedings on account of being unaware of the same, the interest of justice warrants that the petitioner be provided an opportunity to contest the tax demand on merits. The petitioner has placed on record evidence that a sum of Rs. 8,35,000/- was debited from the bank account on 19.06.2024. Therefore, to that exten....