2024 (7) TMI 595

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....essment order dated 13.09.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand. 2. The petitioner is a contractor and a registered person under applicable GST enactments. Upon scrutiny of the returns filed by the petitioner, a show cause notice was issued on 04.05.2023. The petitioner asserts that he had engaged the services of an au....

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....pts notice for the respondent. He submits that the petitioner was provided a reasonable opportunity to contest the tax demand since the impugned order was preceded by an intimation, a show cause notice and multiple reminders. 5. In the affidavit, the petitioner asserts that the auditor who was handling GST compliances was diagnosed with cancer and did not keep the petitioner informed about procee....