2024 (9) TMI 1462

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....G.Nanmaran, Spl. GP ORDER An order in original dated 20.12.2023 is challenged in this writ petition on the ground of breach of principles of natural justice. The petitioner asserts that GST compliances were entrusted to a local auditor, who was unwell during the relevant period. It is also stated that the petitioner did not notice the show cause notice or other communications in view of his ....

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....g. 4. On examining the impugned order, it appears that the tax proposal was confirmed on the ground that the petitioner did not reply to the show cause notice. By taking into account the assertion that such non participation was on account of not being aware of proceedings, the interest of justice warrants re-consideration subject to putting the petitioner on terms. 5. Therefore, impugned or....