9911796707
TMI Blog2024 (6) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner : Mr. T.V. Muthu Abirami For the Respondents : Mr. C. Harsha Raj, AGP (T) ORDER An order in original dated 27.09.2023 is challenged on the ground of denial of a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that it was unaware of proceedings culminating in the impugned order until receipt of information regarding the attachment of the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remand. 3. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice for the respondents. He points out that the impugned order was preceded not only by a notice in Form ASMT 10 and a show cause notice, but also by personal hearing opportunities. 4. On perusal of the impugned order, it is evident that the tax proposal pertained exclusively to supplies received from Kiran Distributo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand was received, the first respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within a period of three months from the date of receipt of the petitioner's reply. In view of the assessment order being set aside, the bank attachment stands raised. 6. W.P.No.11949 of 2024 is disposed of on the above te ..... X X X X Extracts X X X X X X X X Extracts X X X X
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