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2024 (12) TMI 136

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..... he show cause notices nor the impugned order of assessment has been served by tendering to the petitioner or by registered post, instead it was uploaded in the common portal under the head Additional Notices and Orders tab - violation of principles of natural justice - HELD THAT:- The petitioner is ready and willing to pay 10% of the disputed tax and that he may be granted one final opportunity be .....

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..... sha Raj Additional Government Pleader ORDER By consent of both sides, this writ petition is taken up for final disposal at the stage of admission itself. 2. The present Writ Petition is filed challenging the impugned order dated 29.08.2024 relating to the assessment year 2019-2020. 3. The petitioner is a partnership concern engaged in the business of hotels, boarding and lodging and registered und .....

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..... 24, followed by three reminder notices dated 26.06.2024, 11.07.2024 and 22.07.2024 and final reminder notice along with copy of DRC-01 on 13.08.2024, wherein an opportunity of personal hearing was also afforded to the petitioner. However, the petitioner had neither filed its reply nor appeared for personal hearing. Hence, the impugned order came to be passed confirming the proposal. It is submitte .....

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..... 24 , to submit that this Court has remanded the matter back in similar circumstances subject to payment of 10% of the disputed tax demand. 7. It was further submitted that the petitioner is ready and willing to pay 10% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the learned Additional .....

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..... paid or objections are not filed within the stipulated period, i.e., four weeks respectively from the date of receipt of a copy of this order, the impugned order of assessment shall stand restored. It was submitted that pursuant to the impugned order of assessment, recovery proceedings were initiated and petitioner's bank account has been attached. In view of the order passed herein, the bank .....

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