2024 (12) TMI 58

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....th Kiran, Government Advocate. ORDER The present writ petition is filed challenging the impugned order passed by the respondent dated 20.09.2023 relating to the assessment year 2018-19. 2. The petitioner is registered under the Goods and Services Act, 2017. During the relevant period, the petitioner filed its return and paid the appropriate taxes. However, on verification of the petitione....

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....itioner was unable to access the common portal and thus was unable to participate in the adjudication proceedings. 4. It is submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, they would be able to explain the alleged discrepancies. The learned counsel for the petitioner would then place reliance upon the recent judgment of this Court in t....

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....petitioner shall submit its objections within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. If the above deposit is not paid o....