2024 (10) TMI 1222

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.... For the Petitioner: Mr. N.Murali For the Respondent: Mr. V.Prasanth Kiran Government Advocate (T) ORDER An order in original dated 31.12.2023 is assailed on the ground that sufficient opportunity was not provided to the petitioner to contest the tax proposal on merits. Proceedings were initiated against the petitioner by issuing show cause notice dated 30.09.2023. By such show cause not....

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....ndition for remand. 3. Mr. V.Prasanth Kiran, learned Government Advocate, accepts notice for the respondent. He submits that principles of natural justice were complied with by issuing a show cause notice dated 30.09.2023 and personal hearing notices dated 03.11.2023 and 05.12.2023. He further submits that the burden of proof is on the tax payer to establish that only eligible ITC was availed o....

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....f a copy of this order. Within the said period, the petitioner is permitted to submit additional documents, if any. Upon receipt of such additional documents and subject to being satisfied that 15% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order wit....