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2023 (9) TMI 131

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..... HELD THAT:- Considering the fact that the petitioner has not participated in the proceeding, this Court is of the view that the petitioner can be given one last opportunity to give a reply subject to the petitioner depositing 20% of the disputed tax as confirmed vide impugned order with the respondent within a period of thirty days from the date of receipt of a copy of this order. Subject to su .....

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..... DRC-01 dated 28.02.2022. Along with the aforesaid notices, the petitioner was also served with a Show Cause Notice dated 28.02.2023, a copy of which has been enclosed along with typed set of papers at Page Nos.37 and 38 wherein, specifically, the time for giving reply has been specified as 27.03.2023 and the date of personal hearing was fixed at 11.00 a.m. on 06.03.2023. 4. The petitioner has .....

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..... y days from the date of receipt of a copy of this order. 8. Subject to such compliance, the respondent shall take up the proceeding and dispose the case afresh on its merits and in accordance with law, within a period of sixty days thereafter. 9. It is made clear if the petitioner fails to comply with the terms of this order, this order shall stand automatically vacated sine die without fu .....

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