2024 (5) TMI 182

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..... tioner is that reply in Form ASMT 11 should have been taken into account - HELD THAT:- On perusal of the impugned order, it is noticeable that the notice in Form ASMT 10 is recorded therein. However, the reply of the petitioner thereto was not taken into account. Consequently, as is evident from paragraph 12 of the impugned order, the tax proposal was confirmed on the ground that the petitioner di .....

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..... er on 20.04.2023. The petitioner replied thereto on 25.05.2023. By asserting that the subsequent notice was not brought to the notice of the petitioner by the accountant concerned, the petitioner states that he was unable to respond to the show cause notice or participate in proceedings. The impugned order was issued in the above facts and circumstances. 3. Learned counsel for the petitioner refer .....

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..... se the ITC and also did not reply to the show cause notice. 5. On perusal of the impugned order, it is noticeable that the notice in Form ASMT 10 is recorded therein. However, the reply of the petitioner thereto was not taken into account. Consequently, as is evident from paragraph 12 of the impugned order, the tax proposal was confirmed on the ground that the petitioner did not respond to the not .....

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