2024 (10) TMI 1225

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....hmi For the Respondents: Mr. V.Prashanth Kiran, Government Advocate (Taxes) ORDER An order in original dated 15.12.2022 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. By asserting that the petitioner had entrusted GST compliances to a local auditor and that the petitioner was unaware of these proceedings until he rece....

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.... GSTR 3A notice dated 25.11.2022 for non-filing of returns. 5. On examining the impugned order, it is evident that the tax proposal was arrived at on best judgment basis because the petitioner did not respond to the notice or appear at the personal hearing. Since the petitioner was not heard before the order was issued and the petitioner asserts that he was unaware of proceedings, the interest of....