2024 (10) TMI 438

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.... Additional Government Pleader (Taxes) ORDER This Writ Petition has been filed challenging the impugned orders dated 29.12.2023 along with the consequential GST DRC-13 dated 19.06.2024 notice for attachment of Bank Account passed by the first respondent for the assessment year 2017-2018. 2. Mr.C.Harsha Raj, learned Additional Government Pleader (Taxes), takes notice on behalf of the first respo....

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....ailed to reply the said Show Cause Notice. He submitted that even an impugned order was uploaded in the GST portal and the physical version of such order was not served on the petitioner. When the petitioner intended to withdraw the money from his Bank Account, he came to know about the impugned order dated 29.12.2023 came to be passed by the first respondent. Hence, he sought for appropriate orde....

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....for the first respondent and perused the materials available on record. 8. Considering the above submissions made by the learned counsel on either side and upon perusal of the materials, it is evident that the impugned show cause notice was uploaded on the GST Portal Tab. According to the petitioner, the petitioner was unaware of the issuance of the show cause notice issued through the GST Portal....

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....n on condition that the petitioner shall pay a 10% of the disputed tax in respect of the impugned assessment period within a period of four weeks from the date of receipt of a copy of this order; and the setting aside of the impugned order will take effect from the date of payment of the said amount. (ii) The petitioner shall file their reply/objection along with the required documents, if any, ....