2024 (9) TMI 386

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....V. Prashanth Kiran Government Advocate (T) ORDER An assessment order dated 25.10.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. 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 "View Additio....

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.... Form ASMT- 10 and by show cause notice. He also submits that a personal hearing was offered to the petitioner. 5. On examining the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not reply to the show cause notice. It is also clear that such proposal relates solely to the GSTR 3B returns of the petitioner and the amounts specified therein towards RC....