2024 (9) TMI 433

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....dated 15.12.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. By asserting that the petitioner had entrusted GST compliances to an auditor and that the petitioner was unaware of proceedings culminating in the impugned assessment order, the present writ petition was filed. 2. Learned counsel for the petitioner submits that....

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.... show cause notice or participate in the personal hearing pursuant to the two reminders issued by the respondent. Since the petitioner was not heard before such order was issued, the interest of justice warrants that the petitioner be provided an opportunity to contest the tax demand on merits by putting the petitioner on terms. 5. For reasons set out above, the impugned order dated 15.12.2023 is....