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2024 (4) TMI 514

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..... Ms. V. Vijayalakshmi For the Respondent 1 : Mr. V. Prashanth Kiran, GA (T) ORDER An assessment order dated 25.10.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand. The petitioner is engaged in the business of retail and wholesale trading of leather apparels. Upon scrutiny of the petitioner's returns, a notice in Form ASMT 1 .....

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..... ed order. On instructions, learned counsel submits that the petitioner is willing to remit 10% of the disputed tax demand as a condition for remand. 3. Mr.V.Prashanth Kiran, learned Government Advocate, accepts notice for the first respondent. He submits that the petitioner was provided multiple opportunities to contest the tax demand and that this is evident from the impugned order. 4. The docu .....

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..... ioner is permitted to submit a reply to the show cause notice dated 07.08.2023. Upon receipt of the petitioner's reply and upon being satisfied that 10% of the disputed tax demand was received, the first respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within two months from the date of receipt of the .....

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