2024 (9) TMI 797

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.... An order in original dated 28.04.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that the show cause notice and impugned order were uploaded on the GST portal, but not communicated to the petitioner through any other mode. Consequently, it is stated that the petitioner was unaware of these p....

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.... notice dated 30.12.2022 and that a personal hearing was offered to the petitioner. 5. As contended by learned counsel for the petitioner, the impugned order pertains to the mismatch between the petitioner's GSTR 3B returns and the auto populated GSTR 2A. Such order was issued without hearing the petitioner and the tax proposal was confirmed because the petitioner did not respond to the show ....