2024 (9) TMI 806

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....ran, Govt. Adv. (T) ORDER An order in original dated 04.08.2023 is assailed on the ground of denial of reasonable opportunity to the petitioner. 2. The petitioner asserts that she is engaged in the business of dealing in construction material. Upon receipt of show cause notice dated 24.06.2023, the petitioner replied on 25.07.2023 by stating that a commercial vehicle was purchased. 3. Learned ....

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.... that this case is distinguishable in as much as the petitioner cannot claim that he was unaware of proceedings. 5. The petitioner's reply is on record and reads as follows: "Commercial vehicle lorry purchased furtherance of business" From the copy of the reply on record, it appears that no documents were uploaded while filing such reply. Therefore, the petitioner undoubtedly failed to sub....