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TMI Blog2024 (8) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondents (By Sri. Shamanth Naik, HCGP) ORDER PER The petitioner has called in question the correctness of the order at Annexure-A passed under Section 73 (1) of the KGST/CGST Act, 2017. 2. It is the case of the petitioner that during the assessment proceedings, petitioner could not participate in the proceedings due to bona fide reasons as the petitioner as a Proprietor of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain the demand raised. 5. Learned counsel for petitioner has filed a memo along with the documents which include Audit Report under Section 44AB of the Income Tax Act, 1961 and other documents at Sl.No.3 to 10. 6. Learned counsel for Revenue submits that sufficient opportunity has been granted as is evidenced from the observations made in the impugned order. 7. It is further submitted that affo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conclusion arrived at by the Officer, it would be appropriate that the petitioner be availed of another opportunity to produce the documents which may be taken note of and appropriate orders could be passed. 12. In light of the assertion that the petitioner was not keeping well and had also returned to his native place after winding up his business and accordingly he was not in a position to dil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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