Non-service of show cause notice led to unawareness. Tax demand quashed if 15% remitted within 15 days. 10% already paid for appeal.
Case-Laws
GST
Non-compliance with principles of natural justice due to non-service of show cause notice. Consultant unaware of proceedings as notices uploaded on GST portal's “View Additional Notices and Orders” tab. Tax demand confirmed for non-response to show cause notice. Considering unawareness, petitioner granted opportunity to contest tax demand by
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