2024 (7) TMI 595

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....shanth Kiran, GA(T) ORDER An assessment 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 t....

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....nth Kiran, learned Government Advocate, accepts 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....