2024 (7) TMI 1513

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....kar For the Respondents : Mrs. K. Vasanthamala, Government Advocate (Tax) ORDER An order in original dated 30.12.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Upon receipt of show cause notice dated 27.09.2023, by reply dated 27.10.2023, the petitioner stated that amounts due and payable towards suppli....

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....t an additional 5% as a condition for remand. 4. Mrs. K. Vasanthamala, learned Government Advocate, accepts notice for the first respondent. She submits that principles of natural justice were complied with by issuing show cause notice dated 27.09.2023 and by offering a personal hearing. She also points out that the petitioner did not submit a detailed reply and failed to annex relevant documen....

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....12.2023 is set aside and the matter is remanded for reconsideration on condition that the petitioner remits an additional 5% of the disputed tax demand within 15 days from the date of receipt of a copy of this order. Within the aforesaid period, the petitioner is permitted to submit an additional reply to the show cause notice by annexing all relevant documents. Upon receipt of such additional rep....