9911796707
TMI Blog2024 (9) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... o establish that he is not liable - petitioner is ready and willing to remit 10% of the disputed tax demand as a condition for remand - HELD THAT:- Solely with a view to provide an opportunity to the petitioner, the impugned order calls for interference, albeit by putting the petitioner on terms. The impugned order dated 30.12.2023 is set aside and the matter is remanded for reconsideration subjec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sserts that he replied thereto on 27.07.2023 and pointed out that he received payments from M/s. Annai Infra Developer (P) Ltd. and M/s. Thomas Iyadurai Infrastructures (P) Ltd. during the financial year 2017-18 in respect of work executed before the entry into force of applicable GST enactments. This was followed by show cause notice dated 19.09.2023 and the impugned order. 3. Learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or to the entry into force of GST enactments. He also points out that the petitioner admitted that he did not reply to the show cause notice or participate in the proceedings. 5. As contended by learned Additional Government Pleader, there is no proof of receipt of the petitioner's reply dated 27.07.2023 by the respondent. The petitioner also did not reply to show cause notice dated 19.09.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner is also permitted to submit a reply to the show cause. Upon receipt thereof and upon being satisfied that 10% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity, including a personal hearing, and thereafter issue a fresh order within two months from the date of receipt of the petitioner's reply. 8. W.P. No. 10079 of 2024 is disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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