2024 (8) TMI 307

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.... For the Respondent : Mr. V. Prashanth Kiran, GA (T) ORDER An order in original dated 20.12.2023 is challenged 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 25.09.2018 with effect from 31.08.2018. Since the show cause notice was uploaded on the common portal....

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....e for the respondent. He submits that the petitioner is under an obligation to continue to access and monitor the portal even after the GST registration was cancelled as regards proceedings initiated in respect of the period when he carried on business. He also submits that principles of natural justice were complied with. 4. The petitioner has placed on record the order of cancellation of regist....