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2024 (5) TMI 178 - MADRAS HIGH COURTViolation of principles of natural justice - non-service of SCN - petitioner unable to reply to the show cause notice or participate in proceedings because such notice and order were only uploaded on the “view additional notices and order” tab of the GST portal, and not communicated to the petitioner through any other mode - HELD THAT:- The documents on record disclose that the petitioner replied to the notice in Form GST ASMT 10, but failed to respond to the intimation and show cause notice that followed. As is evident from the impugned order, tax liability was confirmed because the petitioner did not reply to the show cause notice. It is also noticeable that the petitioner's reply to the notice in Form GST ASMT 10 was not taken into consideration. In these circumstances, albeit by putting the petitioner on terms, it is just and appropriate that the petitioner be provided an opportunity. The impugned order dated 08.12.2023 is set aside on condition that the petitioner remits 10% of the disputed tax demand within two weeks from the date of receipt of a copy of this order - petition allowed.
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