TMI Blog2024 (9) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... until the petitioner was informed that his bank account was frozen - tax proposea owing to reversal of Input Tax Credit on account of belated filing of returns - HELD THAT:- On perusal of the impugned order, it is evident that such order confirmed the tax proposal only on the ground that the petitioner filed the returns belatedly. Such finding was recorded because the petitioner did not reply to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inciples of natural justice. 2. By asserting that the petitioner was unaware of proceedings culminating in the impugned order until the petitioner was informed that his bank account was frozen, the present writ petition is filed. 3. Learned counsel for the petitioner submits that the tax proposal which was confirmed by the impugned order relates to reversal of Input Tax Credit on account of belate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposal only on the ground that the petitioner filed the returns belatedly. Such finding was recorded because the petitioner did not reply to the show cause notice or attend the personal hearing. In these circumstances, albeit by putting the petitioner on terms, it is just and necessary to provide the petitioner with an opportunity to contest the disputed tax demand on merits. 6. Therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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