2024 (11) TMI 515

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.... For the Respondent: Mr. C.Harsha Raj, AGP (T) COMMON ORDER By these two writ petitions, the petitioner assails assessment orders relating to assessment year 2017-18 and 2018-19, respectively. The petitioner asserts that he is a registered person under applicable GST laws, but is not conversant with the use of computers. Although he had engaged the services of a consultant, he submits that ....

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....al of the GST Network. 4. In view of the statutory mandate, the respondent cannot be faulted for posting the notices and orders on the GST portal. At the same time, it should be recognized that a small business person has been adversely affected without being provided an opportunity to contest the respective tax demand. The assessee has remitted 10% of the disputed tax amount under each assessm....