TMI Blog2024 (7) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... V. Prashanth Kiran, Government Advocate (Tax) ORDER An order dated 01.11.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax proposal. 2. The petitioner states that he is engaged in buying and selling domestic appliances. According to the petitioner, one of the suppliers, Proficient Technologies, issued invoices in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 4. Mr. V. Prashanth Kiran, learned Government Advocate, accepts notice for the respondent. He points out that sufficient opportunity was provided to the petitioner by issuing both a notice in Form ASMT-10 and a show cause notice. He also submits that a personal hearing was offered to the petitioner. 5. On perusal of the impugned order, it is evident that the tax proposal arose out of a scruti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within three months from the date of receipt of the petitioner's reply. 7. W.P.No.11643 of 2024 is disposed of on the above terms. There shall be no order as to costs. Consequently, connected miscellaneous ..... X X X X Extracts X X X X X X X X Extracts X X X X
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