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TMI Blog2021 (3) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... , the impugned order deserves to be looked into in an appropriate manner insofar as the order has been passed without participation of the petitioner. Even if the petitioner were to prefer an appeal, the authority which has passed the order will have no benefit of the contentions on its merits as sought to be made out in the present writ petition. It would be an appropriate case to afford an opportunity for the petitioner to put forth his case on merits so that a reasoned order is passed by the Assessing Authority. Taking note of the nature of contentions taken including in specific, as regards to the business transaction in Annexure-B not being 'service', which is a jurisdictional objection, the matter requires consideration - P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tand that the demand made was required to be satisfied and accepting such advice as the demand was not honoured at an appropriate time, the petitioner had in fact approached the authority by filing necessary application to invoke the benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Copy of the communication of the petitioner dated 01.01.2020 to avail benefit under the aforesaid scheme is placed on record at Annexure-C. The acknowledgment evidencing that the petitioner had applied under the said scheme is enclosed at Annexure-D. 4. It is the submission of the learned counsel for petitioner that it was only later that the petitioner was advised on the legality of treating the business transaction as reflected in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relegated to the appeal remedy as is available under the statute. It is submitted that the order passed in W.P.No.7712/2019 also had observed that the attack in that case was on the ground of violation of natural justice. 8. The facts in the present case appear to have a different factual matrix as admittedly the petitioner has not put forth his case before the authority as he has not replied to any of the show cause notices as referred to in paragraph No.16 of the impugned order. The contention raised on merits prima facie is one that cannot be brushed aside as being frivolous or devoid of merits and is a matter that raises an issue to be considered upon participation of the petitioner to put forth his case that he has sought to make o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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