9911796707
TMI Blog2024 (5) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice or participate in proceedings culminating in the order impugned herein - petitioner is willing to remit 10% of the disputed tax demand as a condition for remand - HELD THAT:- On perusal of the impugned order, it is evident that an audit was conducted and that an audit report dated 15.09.2023 was issued. It is also clear that an intimation and show cause notice preceded the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice - Petition disposed off. - MR. SENTHILKUMAR RAMAMOORTHY, J. For Petitioner : Mr. A.Ilaya Perumal For Respondent : Mr. V.Prashanth Kiran, Government Advocate (T) ORDER The petitioner assails an order dated 29.12.2023 on the ground that a reasonable opportunity was not provided to contest the tax demand on merits. 2. The petitioner asserts that he is about 78 years old and was suffering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner. In these circumstances, he contends that sufficient opportunity was provided to the petitioner. 5. On perusal of the impugned order, it is evident that an audit was conducted and that an audit report dated 15.09.2023 was issued. It is also clear that an intimation and show cause notice preceded the impugned order. In these circumstances, the petitioner cannot be absolved of responsibili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sfied that 10% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within a period of two months from the date of receipt of the petitioner's reply. 7. The writ petition is disposed of on the above terms. There will be no order as to costs. Consequently, conne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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