2024 (5) TMI 361

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....amamoorthy For the Petitioner : Mrs. Aparna Nandakumar For the Respondent : Mr. C. Harsha Raj, AGP(T) ORDER 1. An assessment order dated 09.05.2023 is challenged in this Writ Petition on the ground that the Petitioner's reply dated 01.03.2023 was not duly taken into account 2. The Petitioner assails the impugned order by contending that he is a provider of goods carriage service....

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.... account while confirming the tax proposal. Learned counsel further submits that the Petitioner was unaware of issuance of the impugned order and, therefore, could not approach this Court earlier On instructions, learned counsel submits that the Petitioner agrees to remit 15% of the disputed tax demand as a condition for remand. 4. Mr.C.Harsha Raj, Additional Government Pleader, appears on beha....

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.... The Petitioner has approached this Court almost one year after the impugned order was issued. In these circumstances, reconsideration is warranted by putting the Petitioner on terms. 6. Therefore, the impugned order dated 09.05.2023 is set aside on condition that the Petitioner remits 15% of the disputed tax demand within a period of two weeks from the date of receipt of a copy of this order. ....