2024 (6) TMI 1308

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....rthy For the Petitioner : Mr. S. Rajendran For the Respondent : Mr. C. Harsha Raj, Addl. Govt. Pleader (T) ORDER An order in original dated 31.12.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner states that his GST registration was cancelled by order dated 21.10.2020 with....

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.... was cancelled on 21.10.2020 with effect from 31.12.2017. In those circumstances, the submission that the petitioner was not monitoring the portal is not entirely devoid of merits. At the same time, it is noticeable that the petitioner was put on notice about the discrepancies in returns by issuing notice in Form ASMT 10. In these circumstances, it is just and necessary to provide an opportunity t....