2024 (9) TMI 889

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....he Respondent: Mr. T.N.C.Kaushik, AGP (T) ORDER An assessment order dated 26.04.2023 is the subject of challenge in this writ petition. The petitioner asserts that he was unable to respond to intimation dated 08.12.2022 or show cause notice dated 28.12.2022 on account of a technical problem in accessing the portal. In those circumstances, the impugned order dated 26.04.2023 was issued. 2.....

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....t that the impugned order was preceded by a show cause notice, an intimation notice in Form GST ASMT 10. 4. On perusal of the impugned order, it is evident that the confirmed tax proposal pertains to the purchase of a motor vehicle. It also appears that 100% penalty was imposed. Since the petitioner did not participate in proceedings and the tax demand was confirmed in such circumstances, it is....