2024 (9) TMI 800

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....ents: Mr.C.Harsha Raj ORDER An order dated 13.11.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner submits that he was unaware of proceedings culminating in the order impugned herein because such order was not communicated through any mode other than uploading on the GST portal. 2. Learned counsel for the....

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....erence between the petitioner's GSTR 3B returns and the GSTR 1 statement. It is also evident that the tax proposal was confirmed in view of the petitioner's failure to reply to the show cause notice. The show cause notice discloses that a personal hearing was offered to the petitioner on 25.08.2023. Therefore, the petitioner cannot be absolved of responsibility for non participation. At th....