2026 (1) TMI 492

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.... has been confirmed as the petitioner failed to reply to the said Show Cause Notice. Operative portion of the impugned Order reads as under:- "Personal Hearing in this case was accorded to the Taxpayer. The taxpayer has not attended the Personal Hearing and did not submitted any related documents for the excess availment of ITC in GSTR-3B for the invoices not reflected in GSTR-2A". 3. It is in this background, the demand proposed in the said Show Cause Notice No.10/2022 dated 23.12.2022 was confirmed vide impugned order. Relevant portion of the impugned order is as follows:- "Accordingly, the taxpayer was issued with SCN No.10/2022 dated 23.12.2022 as proposing to demand an amount totalling to Rs. 2,86,662/- and recover....

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....ed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order has already expired. 9. The reason stated in the affidavit by the petitioner for approaching this Court belatedly reads as under:- "E. The petitioner submits that he is a small time trader and entirely dependent on their consultant / accountant in their GST compliances. On account of miscommunication between the petitioner and the aforesaid consultant/accountant, the petitioner had not taken steps to assail the order. However, that should not come in the way for this Hon'ble Court to step in and cause interference with the impugned order which on the face of it suffers from legal and factual infirmities....