2024 (6) TMI 1157

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..... Kanna For the Respondent : Mr. T.N.C. Kaushik, Additional Government Pleader (T) ORDER An order in original dated 30.12.2023 is assailed on the ground of denial of a reasonable opportunity to contest the tax demand on merits. 2. By asserting that the petitioner was unable to respond to the show cause notice or participate in personal hearings on account of various personal difficulties, the pr .....

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..... firmed because the petitioner did not reply to the show cause notice. In the facts and circumstances outlined above, the interest of justice warrants that an opportunity be provided to the petitioner to contest the tax demand on merits, by putting the petitioner on terms. 5. For reasons set out above, the order impugned dated 30.12.2023 is set aside subject to the condition that the petitioner re .....

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