2023 (7) TMI 1022

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..... itioner. This Court is of the considered view that for complete and effective determination of the liability, the petitioner, who pleads bonafides, must have an opportunity but subject to all just exceptions in law. Hence, the petition is allowed in part and the impugned order dated 18.02.2022 (Annexure-Q) is quashed restoring the proceedings to the respondent for reconsideration for extending .....

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..... s only visits to India from the year 2017 to the date when he learnt about the impugned order were when he had to visit India to attend to his ailing parents and on the demise of his late father. 2. Sri. M.N. Shankare Gowda submits that the petitioner is bonafide in setting forth the reasons for failure to respond to the Show Cause Notices issued and therefore, this Court must extend an opportu .....

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