2024 (7) TMI 51

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....r the Respondents : (By Sri. Shamanth Naik, HCGP) ORDER PER Petitioner has sought for issuance of writ of certiorari to set aside the impugned order at Annexure-G and the consequential demand notice at Annexure-H. 2. It is submitted that during the course of the proceedings, petitioner had requested for time in terms of the request at Annexure-F on the ground that his daughter is suffering fr....

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.... for adjournment has been made. The assertion that this has been the first request for adjournment at the stage of opportunity of personal hearing, is not controverted. 8. Section 75 (4) and (5) of the Act reads as hereunder: "(4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is con....