2024 (7) TMI 233

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..... vocate (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 is engaged in the wholesale trade of textiles. A detailed notice was issued on 27.09.2023 citing certain defects in the books of account for the assessment period 2017-2018. Such notice was replied to on 04.11.202 .....

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..... nds 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 22.09.2023 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 responsibility as a registered person to monitor the G .....

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..... cted 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 documents from the petitioner. 7. The writ petition is disposed of on the above terms. There will be no order as to costs. Consequently, connected miscellaneous petitions are closed.
Case laws, Decisions, Judgeme .....

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