2024 (9) TMI 1207

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....er: Mr. S.Thirumavalavan For the Respondents: Mr. C.Harsha Raj, AGP (T) ORDER An order dated 08.06.2023 is challenged primarily on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner is a civil works contractor and a registered person under applicable GST enactments. The petitioner asserts that he had entrusted GST....

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....t sufficient opportunities were provided to the petitioner, but the petitioner failed to avail of the same. 5. On examining the documents on record, it is evident that the petitioner did not participate in proceedings leading to the impugned order. In the affidavit, it is asserted that all the notices and orders were uploaded on the "view additional notices and orders" tab of the GST portal. In....