2024 (10) TMI 1223

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.... the Respondent: Mr. V.Prasanth Kiran, GA (T) ORDER An order in original dated 12.12.2023 is assailed on the ground of breach of principles of natural justice. By asserting that GST compliances had been entrusted to a consultant and that such consultant did not inform the petitioner about proceedings culminating in the impugned order, the present writ petition was filed. 2. Learned counse....

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....to the show cause notice or attend the personal hearing. By taking note of the assertion that the petitioner could not participate in proceedings on account of not being aware of the same, the interest of justice warrants that an opportunity be provided to the petitioner to contest the tax demand on merits. The petitioner stated that a sum of Rs. 4,09,604.87/- was appropriated from the bank accoun....