2024 (9) TMI 888

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....ORDER An order dated 29.12.2023 is challenged on the ground that the petitioner's replies to the show cause notice were not taken into consideration. An audit of the books of account of the petitioner was undertaken. Pursuant thereto, show cause notice dated 27.09.2023 was issued to the petitioner. The petitioner replied thereto on 26.10.2023. Pursuant to personal hearing notice dated 05.12.2....

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.... 3. Mr.V.Prashanth Kiran, learned Government Advocate, accepts notice for the respondent. On instructions, he submits that the petitioner's reply dated 26.10.2023 was not received and that the only reply received was the reply dated 20.12.2023, which is referred to in the impugned order. 4. On perusal of the impugned order, it is clear that such order was issued by the Assistant Commissioner....