2024 (9) TMI 981

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....ent: Mr. V.Prashanth Kiran, GA (T) ORDER An order dated 25.09.2023 is challenged primarily on the ground of breach of principles of natural justice. The petitioner is engaged in the business of civil contract work. An intimation and show cause notice were issued to the petitioner in April and May, respectively, in the year 2023. Since these notices were uploaded on the "view additional notic....

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....oner by e-mail. He also points out that about three hearing notices were issued to the petitioner before the impugned order was issued. 4. On examining the impugned order, it is evident that the order pertains to reconciliation of turnover as per the Income Tax return and GSTR 3B return. It is also clear that the tax proposal was confirmed because the petitioner did not reply to the show cause ....