2024 (5) TMI 52

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....itioner : Mr.N.Murali For the Respondent : Mr.V.Prashanth Kiran, Govt. Adv. (T) ORDER An order in original dated 27.07.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax proposal on merits. 2. The petitioner is a dealer in agricultural implements and spare parts relating thereto. According to the petitione....

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....el makes a request that the petitioner be provided an opportunity. On instructions, he 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 points out that notice in Form ASMT 10 was issued to the petitioner in March 2023 after noticing discrepancies in th....

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....ated 27.07.2023 is set aside and the matter is remanded for reconsideration on condition that the petitioner remits 10% of the disputed tax demand as agreed to within a period of two weeks from the date of receipt of a copy of this order. The petitioner is permitted to submit a reply to the show cause notice within the aforesaid period. Upon receipt of the petitioner's reply and upon being sat....