2023 (7) TMI 1022

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....he Respondent : Sri. Aravind V. Chavan, Advocate ORDER The petitioner is aggrieved by the respondent's ex parte order dated 18.02.2022 (Annexure-Q) under Section 73(1) of the Finance Act, 1994. Sri. M.N. Shankare Gowda, the learned counsel for the petitioner, submits that the petitioner wound up his business in the year 2017 to relocate to United States, and because he relocated and closed t....

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.... even if he had to relocate and having failed to inform the authorities, he cannot complain about lack of opportunity. 3. These submissions are considered, and it is observed that the respondents do not seriously contest the reasons assigned by the petitioner. This Court is of the considered view that for complete and effective determination of the liability, the petitioner, who pleads bonafides,....