2024 (10) TMI 1113

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....akar For the Respondent: Mr. C. Harha Raj Addl. Govt. Pleader (Taxes) ORDER An order in original dated 15.09.2023 is assailed in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner received show cause notice dated 13.02.2023 with regard to the mismatch between the petitioner's GSTR 3B retu....

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....e disputed tax demand was remitted earlier when the petitioner had intended to file an appeal. He submits that such appeal was not filed. He further submits that a sum of about Rs. 2.70 crore was recovered from the petitioner's bank account. 4. Mr. C.Harsha Raj, learned Additional Government Pleader, accepts notice for the respondent. He submits that principles of natural justice were compl....

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....ner had remitted 10% of the disputed tax demand earlier while proposing to file the appeal. To that extent, revenue interest is secured. 6. Therefore, the impugned order dated 15.09.2023 is set aside and the matter is remanded for reconsideration. The petitioner is permitted to submit a reply to the show cause notice with in fifteen days from the date of receipt of a copy of this order. Upon re....