2024 (5) TMI 262

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....For the Petitioner : Mr. Adithya Reddy For the Respondents : Mr. T.N.C. Kaushik, Addl. Government Pleader (Taxes) ORDER The petitioner assails an order dated 25.09.2023 on the ground that the reply to the ASTM-10 notice was not taken into consideration. 2. Upon receipt of the notice dated 07.07.2023 in Form GST ASMT-10, the petitioner replied on 19.07.2023. However, the petitioner did not repl....

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....m the order that the petitioner's reply to the notice in Form ASMT-10 was not taken into account. In these circumstances, albeit by putting the petitioner on terms, the interest of justice warrants that an opportunity be provided to the petitioner to contest the tax demand on merits. 5. Therefore, the impugned order dated 25.09.2023 is set aside on condition that the petitioner remits 10% of ....