Demand Notices Require Independent Assessment Beyond Audit Objections by Adjudicating Authority, Not Justified Solely by Audit Party's Concerns.

Validity of demand / show cause notice - Merely because an audit party had raised an objection, ipso facto, that cannot be the sole reason for issuing the show cause notices, as the Adjudicating Authority is a Quasi Judicial Authority and is legally bound to adjudicate the case independently and judiciously - HC .....

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