2024 (9) TMI 799

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....nt: Mr.C.Harsha Raj, AGP (T) ORDER An order dated 31.10.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner was engaged in the business of trading of granite, sand stones and allied products. The petitioner states that the GST registration was cancelled with effect from 31.05.2021. As a consequen....

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....hose circumstances, the explanation of the petitioner that he was not monitoring the GST portal on an ongoing basis cannot be completely disregarded. In the overall facts and circumstances, albeit by putting the petitioner on terms, the interest of justice warrants that the petitioner be provided an opportunity to contest the tax demand on merits. 6. On instructions, learned counsel for the pet....