2025 (3) TMI 888

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....ondents : Mrs. K. Vasanthamala Government Advocate (T). ORDER PER This Writ Petition has been filed by the petitioner seeking to direct the 1st respondent to condone the delay in filing the appeal pertaining to the impugned order passed by the 2nd respondent in Proceeding GSTIN 33ALZPA4299H1ZN/2018-19 dated 22.04.2024 and provide an opportunity to the petitioner to present his case under the p....

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.... issued a show cause notice dated 31.01.2024 proposing demand of tax of Rs.7,17,574/- towards CGST and Rs.7,17,574/- towards SGST along with interest and penalty. The show cause notice dated 31.01.2024 was only uploaded in the GST Portal and no physical initmation was made to the petitioner. Therefore, the petitioner had no ocassion to open the GST Portal. Even the impugned order dated 22.04.2024 ....

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....ation period and therefore, the appeal was rejected. 7. Heard the learned counsel appearing for the petitioner as well as the learned Government Advocate appearing for the respondents and perused the materials available on record. 8. Upon hearing, it is seen that according to the petitioner, the petitioner was not aware of the show cause notice issued through the GST Portal and the physical copy....