2024 (7) TMI 373

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..... rticipated in the proceedings, as the petitioner was unaware of the notices that preceded the impugned notice - HELD THAT:- This Court is inclined to grant partial relief to the petitioner by quashing the impugned order subject to the petitioner depositing 25% of the disputed tax through Electronic Cash Register within a period of 30 days from the date of receipt of a copy of this order and the ca .....

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..... tax 87,174.35 16,243.28 16,243.28 89462.38 16669.61 16669.61 10000 10000 10000 3. The learned counsel for the petitioner would submit that the petitioner has not participated in the proceedings, as the petitioner was unaware of the notices that preceded the impugned notice. It is further submitted that the petitioner came to know about the same only when the respondent proceeded to recover the af .....

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..... mitted that the issue had attained finality and no further indulgence should be shown to the petitioner, as the petitioner neither replied to the show cause notice nor participated in the personal hearing notice, nor filed an appeal in time before the Appellate Commissioner nor approached this Court at an earlier point of time. 7. Having considered the submissions made by the learned counsel for t .....

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