2024 (7) TMI 673

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....ha For the Respondent : Mr. C. Harsha Raj, AGP (T) ORDER An assessment order dated 09.01.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he was unaware of proceedings culminating in the impugned order because the show cause notice and other communications were uploaded on the GST portal but....

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.... personal hearing notices. 4. On examining the impugned order, it is evident that the tax proposal was confirmed because the petitioner failed to reply to the show cause notice or submit any documentary evidence in accordance with the Circular No.183 and Circular No.193. By taking note of the assertion that non participation was on account of not being aware of the proceedings, the interest of ju....