2024 (9) TMI 1145

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....arraman For the Respondent: Mr.T.N.C.Kaushik, Additional Government Pleader (T) ORDER By these two writ petitions, orders pertaining to the assessment period 2017-2018 are challenged on the ground of breach of principles of natural justice. 2. The petitioner asserts that there was a change in management of the petitioner company and that the new management took over on 01.01.2024. As a....

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....023, he points out that the tax demand was confirmed because the petitioner failed to respond to either the intimation or the show cause notice. 5. On examining the orders impugned herein, it is clear that the petitioner failed to respond either to the intimation or to the show cause notice. A change in management does not justify the failure to respond to the show cause notice. On examining th....

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....to under order dated 19.12.2023. Such remittance shall be made with in a maximum period of two weeks from the date of receipt of a copy of this order. Within the aforesaid period, the petitioner is also permitted to submit a reply to the show cause notice. Upon receipt thereof and upon being satisfied that 10% of the disputed tax demand was received, the respondent is directed to provide a reasona....