2024 (7) TMI 920

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.... C. Rekhakumari For the Respondent : Mr. V. Prasanth Kiran, GA (T) ORDER An order in original dated 13.12.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax proposal on merits. The petitioner asserts that he was unaware of proceedings culminating in the impugned order and, therefore, could not participate in such p....

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....submits that principles of natural justice were complied with by not only uploading the show cause notice and personal hearing notice on the GST portal, but also by communicating the same to the registered e-mail ID of the petitioner and by sending a text message to the registered mobile number. 4. The petitioner has placed on record the declaration issued by the supplier in terms of Circular No.....