2024 (9) TMI 902

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....UMAR RAMAMOORTHY For the Petitioner: Mr. P. Rajkumar For the Respondents: Mrs. K. Vasanthamala, Government Advocate (Tax). ORDER An order in original dated 11.10.2023 is challenged on the ground that the petitioner did not have reasonable opportunity to contest the tax demand. 2. The petitioner is engaged in the business of purchase and sale of plastic scrap. According to the petiti....

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....otice dated 06.06.2023. 5. On perusal of the impugned order, it is evident that the tax proposal pertains to wrongful availment of ITC in respect of purchase of a motor vehicle. Learned counsel for the petitioner contends that such purchase was for business purposes and ITC was not wrongly availed. The documents on record evidence that a sum of Rs.2 lakhs was appropriated towards the total tax ....