The HC dismissed the petitions and upheld the impugned orders,...

The HC dismissed the petitions and upheld the impugned orders, finding that the petitioner failed to rebut the intimations that he migrated from the composition scheme to the regular scheme. The record established non-response to show-cause notices, no filing of returns, and non-payment of tax; no evidence was produced demonstrating any challenge to the intimation, reversal by a competent forum, or continued status as a composition taxpayer. Having neither responded to statutory notices nor appeared before the proper officer, the petitioner's belated assertion on appeal that he never opted out of the composition scheme was held to be unsubstantiated and insufficient to vitiate the impugned action. Petition dismissed.