2023 (10) TMI 1329

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..... es of natural justice - opportunity of hearing granted to the petitioner could not be availed by petitioner - HELD THAT:- The petitioner could not also avail the virtual hearing, since he was not having such facilities. The petitioner has not preferred any statutory appeal within time. Therefore, this Court is of the considered opinion that the petitioner ought to be granted an opportunity and hen .....

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..... filed return and has declared reported the total and taxable turn over through the returns. The second respondent has issued show cause notice dated 23.04.2021. However, due to pandemic, the petitioner was not in position to respond the said show cause notice. The respondents have given several opportunities to the petitioner, but the petitioner has not availed the opportunity. Having left with n .....

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