2024 (10) TMI 198

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.... The present Writ Petition is filed challenging the order dated 19.06.2023 on the premise that the impugned proceedings is made in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a work contractor and has executed works contract for various Government authorities. He is also registered under GST Act and had also filed....

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....ere were several technical glitches in the portal and the assessees were also taking time to adapt to the e-mechanism and it was only in view of the same that the petitioner was unable to respond to the above notices and the order of adjudication. It was further submitted that that the petitioner is ready and willing to pay 25% of the disputed tax and that he may be granted one final opportunity b....