2024 (6) TMI 342

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....C.Rekhakumari For the Respondent : Mrs. K.Vasanthamala, Govt. Adv. (T) ORDER An order in original dated 30.10.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. By asserting that the petitioner was unaware of proceedings culminating in the impugned order because the petitioner's part-time accountant did....

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....mala, learned Government Advocate, accepts notice for the respondent. She points out that sufficient opportunity was provided to the petitioner to contest the tax demand on merits by issuing a notice in Form ASMT 10 and a show cause notice. 5. On perusal of the impugned order, as contended by learned counsel for the petitioner, it is clear that tax liability pertains to mismatch between the GST....

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....mit a reply to the show cause notice dated 21.09.2023 within a period of two weeks from the date of receipt of a copy of this order. Upon receipt of the petitioner's reply, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within three months from the date of receipt of the petitioner's reply. ....