2024 (6) TMI 1243

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..... arunakar, learned counsel for the petitioner and Mr.J.K.Jayaseelan, learned Government Advocate for the respondent. 2. The petitioner neither participated in the show cause proceeding nor filed any statutory appeal in time and has now filed this writ petition challenging the impugned order dated 06.06.2023. 3. There is no proper explanation also forthcoming from the petitioner as to why the stat .....

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..... xercise its discretion in favour of the petitioner by quashing the impugned order and by remitting the case back to the respondent to pass a fresh order on merits and in accordance with law subject to the petitioner depositing 10% of the disputed tax within a period of 30 days from the date of receipt of a copy of this order. 7. The impugned order, which stands quashed, shall be treated as addend .....

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