2024 (7) TMI 362

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..... he audit observations and to the show cause notice - HELD THAT:- On examining documents on record, it is evident that the petitioner did not participate in proceedings culminating in the impugned order. Such non-participation was on account of the petitioner's negligence in responding to notices received. Since the petitioner did not contest the tax demand on merits, it is just and appropriate .....

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..... d 23.09.2023, a show cause notice was issued to the petitioner on 27.09.2023. By asserting that the petitioner had appointed an auditor to handle GST compliances and such auditor had not informed the petitioner about the initiation of proceeding, it is stated that the petitioner did not reply to the show cause notice. The impugned order was issued in these facts and circumstances. 3. Learned couns .....

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..... received. Since the petitioner did not contest the tax demand on merits, it is just and appropriate to provide the petitioner an opportunity to do so by putting the petitioner on terms. 6. Solely for the reasons set out above, the impugned order dated 2812.2023 is set aside and the matter is remanded to the respondent for reconsideration subject to the condition that the petitioner remits 10% of .....

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