2024 (7) TMI 255

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....ST<br>Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. P. Rajkumar For the R1 & R2 : Mrs. K. Vasanthamala, Govt. Adv. (T) ORDER An order in original dated 06.07.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he was unaware of proceedings culminating in the ....

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....ssuing about three personal hearing notices. 4. On examining the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not submit documents or reply to the show cause notice. In view of the assertion that the petitioner could not participate in proceedings on account of not being aware of the same, the interest of justice warrants reconsideration subject t....