2024 (7) TMI 1036

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....etitioner : Mr. B. Raveendran For the Respondent : Mr. V. Prashanth Kiran, Govt. Adv.(T) ORDER An order dated 17.10.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the total demand on merits. The petitioner asserts that he was unaware of proceedings culminating in the impugned order because the show cause notice and other communications ....

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....He submits that these proceedings originated in scrutiny of the petitioner's returns by issuing notice in Form ASMT 10. He further submits that principles of natural justice were complied with by issuing intimation dated 25.07.2023, show cause notice dated 21.08.2023 and by offering a personal hearing. 4. On perusal of the impugned order, it is evident that the tax proposal was confirmed be....