2024 (8) TMI 1128

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r Respondent : Mr. C. Harsha Raj, AGP (T) ORDER An order dated 18.12.2023 is challenged in this writ petition primarily on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he is engaged in the business of providing goods transport services. Consequently, it is stated that the services provided by the pet....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ubmits that the petitioner would have submitted the same. On instructions, learned counsel submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 3. Mr. C. Harsha Raj, learned Additional Government Pleader, accepts notice for the respondent. By referring to the affidavit of the petitioner, he submits that the case of the petitioner is that he could....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....categorically that the services provided by him fall within the scope of the above provision and notification. Learned counsel also contends that the documents establishing transport of goods, including corresponding consignment notes, are available with the petitioner. In these circumstances, it is just and necessary to provide an opportunity to the petitioner by putting the petitioner on terms. ....