2025 (1) TMI 1133

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.... Jayaprathap For the Respondents : Mr. V. Prashanth Kiran, Government Advocate. ORDER The present writ petition is filed challenging the impugned order passed by the respondent dated 12.01.2024 relating to the assessment year 2018-19. 2. The petitioner is engaged in the business of trading activities in batteries and is a registered dealer under the Goods and Services Act, 2017. During the rel....

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....oceedings and thus unable to participate in the adjudication proceedings. 4. It is submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, they would be able to explain the alleged discrepancies. The learned counsel for the petitioner would then place reliance upon the recent judgment of this Court in the case of M/s. K. Balakrishnan, Balu Cable....