2024 (9) TMI 982

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....the Respondent: Mr. C.Harsha Raj, AGP (T) ORDER An order dated 04.05.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that the services of a consultant were engaged for GST compliances. Since the notices and the impugned order were uploaded in the "view additional notices and orders" tab....

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....eply to the show cause notice or participate in proceedings. In these circumstances, it is just and appropriate that the petitioner be provided such opportunity albeit by putting the petitioner on terms. 6. Therefore, impugned order dated 04.05.2023 is set aside subject to the condition that the petitioner remits 10% of the disputed tax demand within a period of three weeks from the date of rec....