2024 (9) TMI 889

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..... problem in accessing the portal - HELD THAT:- On perusal of the impugned order, it is evident that the confirmed tax proposal pertains to the purchase of a motor vehicle. It also appears that 100% penalty was imposed. Since the petitioner did not participate in proceedings and the tax demand was confirmed in such circumstances, it is just and appropriate that the petitioner be provided an opportu .....

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..... e impugned order dated 26.04.2023 was issued. 2. Learned counsel for the petitioner referred to the impugned order and pointed out that the tax proposal was confirmed and penalty was imposed at 100% of the tax amount. Since the petitioner did not have an opportunity to contest the tax proposal on merits, learned counsel makes a request that the petitioner be provided an opportunity in this regard. .....

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..... was confirmed in such circumstances, it is just and appropriate that the petitioner be provided an opportunity albeit by putting the petitioner on terms. 5. For reasons set out above, the impugned order is set aside subject to the condition that the petitioner remits 10% of the disputed tax demand within two weeks from the date of receipt of a copy of this order. The petitioner is also permitted t .....

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