O R D E R

The order in original dated 28.07.2023 is challenged in this writ petition.

2. The petitioner provides goods transport agency services. The petitioner asserts that the services provided by him fall within the reverse charge mechanism under applicable GST enactments. It is further submitted that the petitioner was not aware of proceedings commencing by issuance of show cause notice dated 12.07.2022 because the notices and order were uploaded on the GST portal, but not communicated to the petitioner through any other mode.

3. Learned counsel for the petitioner referred to the communication dated 16.03.2024 from Brakes India Private Limited and pointed out that the recipient of services confirmed payment of GST during financial year 2018-2019. Since GST was paid on the relevant transaction, learned counsel seeks another opportunity to contest the tax demand on merits. On instructions, learned counsel submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand.

4. Mr.V.Prashanth Kiran, learned Government Advocate, accepts notice for the respondent. He pointed out that the impugned order was preceded by a notice in Form GST ASMT 10, an int