2024 (7) TMI 362

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a Raj, Additional Government Pleader (Tax) ORDER An order dated 28.12.2023 is challenged on the ground that principles of natural justice were breached. 2. The petitioner is a dealer of marbles, granites and related materials. Pursuant to an audit and issuance of an audit report dated 23.09.2023, a show cause notice was issued to the petitioner on 27.09.2023. By asserting that the petitioner ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e audit observations and to the show cause notice. 5. On examining documents on record, it is evident that the petitioner did not participate in proceedings culminating in the impugned order. Such non-participation was on account of the petitioner's negligence in responding to notices received. Since the petitioner did not contest the tax demand on merits, it is just and appropriate to provid....