2024 (5) TMI 261

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....Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. V. Vijayalakshmi For the Respondents : Mr. T.N.C. Kaushik, Addl. Government Pleader (Taxes) ORDER An order dated 03.03.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that the consultant who was engaged for GST complian....

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....he impugned order, it is evident that such order was issued entirely on the basis that returns were filed belatedly by the petitioner. It also follows from the order that the petitioner did not participate in proceedings and that the tax demand was confirmed in view of the petitioner's failure in reply. In these circumstances, solely for the purpose of providing an opportunity to the petitione....