2024 (10) TMI 1222

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..... ali For the Respondent: Mr. V.Prasanth Kiran Government Advocate (T) ORDER An order in original dated 31.12.2023 is assailed on the ground that sufficient opportunity was not provided to the petitioner to contest the tax proposal on merits. Proceedings were initiated against the petitioner by issuing show cause notice dated 30.09.2023. By such show cause notice, the petitioner was called upon t .....

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..... Kiran, learned Government Advocate, accepts notice for the respondent. He submits that principles of natural justice were complied with by issuing a show cause notice dated 30.09.2023 and personal hearing notices dated 03.11.2023 and 05.12.2023. He further submits that the burden of proof is on the tax payer to establish that only eligible ITC was availed of as per Section 16 and Section 155 of ap .....

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..... d, the petitioner is permitted to submit additional documents, if any. Upon receipt of such additional documents and subject to being satisfied that 15% 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 assessment order within a period of three months from the date of .....

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