2023 (7) TMI 1003

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....vanan For the Petitioner : Mr.M.Hariharan For the Respondents : Mr.V.Prashanth Kiran Government Advocate ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice on behalf of the respondents. 2. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondents. 3. The petitioner was issued with a notice in DRC-01A on 31.10.2022. The allegations ....

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....hichever is higher; (b) for reason of fraud or any wilful-misstatement or suppression of facts to evade tax, shall be liable to a penalty equal to ten thousand rupees or the tax due from such person, whichever is higher." 4. The aforesaid notice in DRC-01A was followed by a personal hearing notice dated 13.02.2023 asking the petitioner to appear for a personal hearing. On the same date i.e., on....