2024 (4) TMI 766

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..... amamoorthy For the Petitioner : Mr.T.Pramod Kumar Chopda, Sr. Counsel for Ms.P.Aruna Chopda For the R1 : Mr.V.Prashanth Kiran, Government Advocate (T) ORDER An order in original dated 09.11.2023 for assessment period 2019-2020 and the consequential order dated 09.11.2023 are challenged in this writ petition on the ground that the petitioner was not provided a reasonable opportunity. 2. Upon r .....

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..... s out that a sum of Rs. 2,25,073/- was debited from the electronic ledger of the petitioner before the writ petition was filed and that further amounts aggregating Rs. 6,04,893/- were debited as on date. In these circumstances, he makes a request that the petitioner be provided an opportunity to contest the tax demand on merits. 4. Mr.V.Prashanth Kiran, learned Government Advocate, accepts notice .....

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..... ancy is not substantial. The summary of the show cause notice does not appear to deal with the issue relating to e-way bill verification. It is also noticeable that an aggregate sum of Rs. 6,04,893/- was debited from the petitioner's electronic credit ledger towards tax liability confirmed in the impugned order. In these facts and circumstances, it is just and necessary to provide an opportuni .....

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