2024 (8) TMI 1254

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....or the Petitioner : Ms. V. Vijayalakshmi For the Respondent : Mr. T.N.C. Kaushik, AGP (T) ORDER An order in original dated 24.08.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he was unaware of proceedings until recently because the consultant who was entrusted with GST compliances....

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....it is evident that the tax proposal was confirmed because the petitioner failed to reply to the show cause notice. By taking into account the assertion that such non participation was on account of not being aware of proceedings, the interest of justice warrants reconsideration, albeit by putting the petitioner on terms. 5. For reasons aforesaid, the impugned order dated 24.08.2023 is set aside....