2024 (10) TMI 1382

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.....Prashanth Kiran, Government Advocate COMMON ORDER These two writ petitions relate to assessment orders dated 06.10.2023 with regard to excess refund. The petitioner asserts that he was unaware of proceedings culminating in the impugned order because he is not conversant with procedures under applicable GST enactments and had entrusted GST compliances to a consultant. 2. Learned counsel for the....

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....d herein, it is clear that the petitioner did not participate in proceedings. Such non participation was a consequence of not monitoring the GST portal and responding to notices. In these circumstances, it is just and appropriate to provide an opportunity to the petitioner, albeit by putting the petitioner on terms. 5. Therefore, solely with a view to provide an opportunity to the petitioner, the....