2024 (7) TMI 368

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....lkumar Ramamoorthy For the Petitioner : Mr. P.R. Kumar For the Respondent : Mr. C. Harsha Raj, AGP (T) ORDER An order in original dated 22.06.2023 is assailed primarily on the ground of breach of principles of natural justice. By asserting that the petitioner was unaware of proceedings culminating in the impugned order because the show cause notice and other communications were uploade....

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....e petitioner were by debits from the electronic credit ledger, which cannot be used for pre deposit. 4. Upon examining the impugned order, it is evident that the tax proposal was confirmed because the petitioner failed to reply. Since the petitioner asserts that he was unable to participate on account of being unaware of proceedings, the interest of justice warrants that an opportunity be provi....