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    <description>Petition challenging migration from composition to normal scheme dismissed by HC. Court held petitioner failed to respond to notices, file returns, or pay tax and produced no evidence showing steps taken to challenge the intimation or that the opt-out intimation was incorrect or reversed by a competent authority. Because petitioner neither replied to the show-cause notice nor appeared before the proper officer, the impugned orders converting the taxpayer to the regular regime were upheld and no interference was warranted.</description>
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      <description>Petition challenging migration from composition to normal scheme dismissed by HC. Court held petitioner failed to respond to notices, file returns, or pay tax and produced no evidence showing steps taken to challenge the intimation or that the opt-out intimation was incorrect or reversed by a competent authority. Because petitioner neither replied to the show-cause notice nor appeared before the proper officer, the impugned orders converting the taxpayer to the regular regime were upheld and no interference was warranted.</description>
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