2024 (7) TMI 368

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....titioner : Mr. P.R. Kumar For the Respondent : Mr. C. Harsha Raj, AGP (T) ORDER An order in original dated 22.06.2023 is assailed primarily on the ground of breach of principles of natural justice. By asserting that the petitioner was unaware of proceedings culminating in the impugned order because the show cause notice and other communications were uploaded in the GST portal but not communicat....

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....ronic credit ledger, which cannot be used for pre deposit. 4. Upon examining the impugned order, it is evident that the tax proposal was confirmed because the petitioner failed to reply. Since the petitioner asserts that he was unable to participate on account of being unaware of proceedings, the interest of justice warrants that an opportunity be provided to the petitioner albeit by putting the ....