9911796707
TMI Blog2024 (10) TMI 1225X X X X Extracts X X X X X X X X Extracts X X X X ..... on merits - HELD THAT:- On examining the impugned order, it is evident that the tax proposal was arrived at on best judgment basis because the petitioner did not respond to the notice or appear at the personal hearing. Since the petitioner was not heard before the order was issued and the petitioner asserts that he was unaware of proceedings, the interest of justice warrants reconsideration albeit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he received a letter dated 07.02.2024, the present writ petition was filed. 3. Learned counsel for the petitioner refers to the recovery notice dated 07.02.2024 and submits that the petitioner is an octogenarian and was unaware of these proceedings. She further submits that the petitioner's turnover is below the prescribed threshold for GST compliances. If provided an opportunity, learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st of justice warrants reconsideration albeit by putting the petitioner on terms. 6. For reasons set out above, the impugned order dated 15.12.2022 is set aside on 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. With in such period, the petitioner is permitted to reply to the notice. On receipt of such reply and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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