2024 (6) TMI 741

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..... show cause notice or participate in proceedings due to the petitioner being diagnosed with cancer - discrepancy between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A - HELD THAT:- On examining the impugned order, it is evident that the tax proposal was confirmed on the ground that the petitioner did not respond to the show cause notice or attend the personal hearing. Upon co .....

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..... ted 01.09.2023 and proceedings consequent thereto are challenged in this writ petition. 2. The petitioner is engaged in the business of buying and selling cloth and apparel. By asserting that the petitioner was unable to respond to the show cause notice or participate in proceedings due to the petitioner being diagnosed with cancer in 2021, the present writ petition was filed. 3. Learned counsel f .....

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..... use notice or attend the personal hearing. Upon consideration of the averments in the affidavit and the submissions of learned counsel, the interest of justice warrants that the petitioner be provided an opportunity by putting the petitioner on terms. Learned counsel submits, on instructions, that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 6. Therefore .....

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