9911796707
TMI Blog2024 (9) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... inciples of natural justice - petitioner did not have reasonable opportunity to contest the tax demand - attachment of bank account of the petitioner - HELD THAT:- On perusal of orders impugned herein, it is evident that such orders were issued without hearing the petitioner on the merits of the tax proposals. In these circumstances, especially by taking note of the fact that the petitioner's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtaking constructions work. It is further asserted that the petitioner was allotted to the Central GST authorities, but that proceedings were initiated by the State GST authorities. 2. Learned counsel for the petitioner submits that the bank account of the petitioner was attached pursuant to orders impugned herein and that the petitioner is put to great hardship because the petitioner is unable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se circumstances, especially by taking note of the fact that the petitioner's bank accounts were attached, it is just and appropriate to provide an opportunity to the petitioner by putting the petitioner on terms. 5. Therefore, orders impugned in these writ petitions are set aside subject to the condition that the petitioner remits 10% of the disputed tax demand in respect of each order within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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