2024 (6) TMI 1168

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..... the Respondent : Mrs. K. Vasanthamala, GA (T) ORDER An order dated 12.09.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he is engaged in the business of purchasing and selling vegetable oil. In relation to such business, it is stated that the petitioner had purchased .....

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..... e were adhered to by issuing a notice in Form ASMT 10, show cause notice and by issuing reminders for personal hearing. She also points out that the petitioner's reply dated 21.03.2024 is subsequent to the impugned order and was not received by the respondent. 4. On perusal of the impugned order, it is evident that the tax proposal was in relation to wrongful availment of ITC in respect of th .....

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