2024 (6) TMI 741

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....AMOORTHY For the Petitioner : Mr. M. Hariharan For the RR1 & 2 : Mrs. K. Vasanthamala , Govt. Adv. ( T ) ORDER An order in original dated 01.09.2023 and proceedings consequent thereto are challenged in this writ petition. 2. The petitioner is engaged in the business of buying and selling cloth and apparel. By asserting that the petitioner was unable to respond to the show cause notice or part....

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....examining the impugned order, it is evident that the tax proposal was confirmed on the ground that the petitioner did not respond to the show cause notice or attend the personal hearing. Upon consideration of the averments in the affidavit and the submissions of learned counsel, the interest of justice warrants that the petitioner be provided an opportunity by putting the petitioner on terms. Lear....