2024 (10) TMI 1597

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....an, GA (T) ORDER An assessment order dated 31.10.2023 is challenged on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand. The petitioner is engaged in trade of electrical goods. It is also stated that the petitioner was unaware of proceedings culminating in the impugned order until the respondent threatened to initiate coercive action pursuant t....

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....iation of proceedings against him. While this explanation is not wholly convincing since the petitioner is under an obligation to monitor the GST portal on an on going basis, it should not be lost sight of that the tax demand was confirmed without the petitioner being heard. The petitioner has also remitted 10% of the disputed tax demand. 5. Solely for the purpose of providing the petitioner with....