2024 (12) TMI 133

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....ice Mohammed Shaffiq For the Petitioner : Mr. V. Vijayalakshmi For the Respondent : Mr. T.N.C. Kaushik, Additional Government Pleader ORDER The present writ petition is filed challenging the impugned order dated 05.07.2024, passed by the respondent on the premise that the same was made in violation of principles of natural justice. 2. The petitioner is engaged in the business of ren....

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....is challenged on the premise that neither the show cause notices nor the impugned order of assessment has been served by tendering to the petitioner or by registered post, instead it was uploaded in the common portal. It was further submitted that the petitioner was unable to access the common portal and thus unable to participate in the adjudication proceedings. 4. It is submitted by the learn....

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....t does not have any serious objection. 6. In view thereof, the impugned order dated 05.07.2024 is set aside and the petitioner shall deposit 10% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order. On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its object....