2024 (7) TMI 415

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....nth Kiran, GA (T) ORDER An assessment order dated 05.12.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner states that he is a manufacturer of cashew nut kernels. Since he is not well versed with computer operations, it is stated that the petitioner was unaware of proceedings until a....

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....ent card. Therefore, he contends that principles of natural justice were complied with and that no case is made out for interference. 4. On perusal of the show cause notice, it is clear that the petitioner was informed that interest at 18% per annum would be levied unless payment is made. As regards the jurisdictional objection, learned Government Advocate contends that there is no monetary limit....

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..... Upon putting the petitioner on terms, re-consideration is warranted in the interest of justice. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit a sum of Rs. 1,00,000/- towards the disputed tax demand. 6. For reasons aforesaid, impugned order dated 05.12.2023 is set aside on condition that the petitioner remits a sum of Rs. 1,00,000/- towards the d....