2021 (4) TMI 974

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..... ainst the assessee, no longer subsists - HELD THAT:- It is only when, the contesting respondents were to recall and/or review the order, this aspect may gain significance, and, at that point in time, the petitioner would be entitled to contest the matter and, perhaps, revive the writ petition. Liberty, in that behalf, is granted in the event such a situation arises. Insofar as Mr. Mittal's .....

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..... . 2. Ms. Sonu Bhatnagar, who appears on behalf of the contesting respondents, accepts notice. 3. We have queried Ms. Bhatnagar as to whether the statement made on behalf of the contesting respondents on 05.04.2021, holds. Ms. Bhatnagar says that the said statement holds. She adds that the demand raised in the subject show cause notice stands dropped. 4. Mr. J.K. Mittal, who appears on beh .....

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..... According to Mr. Mittal, this error appears both, in the body as also next to the cause title of the matter, where appearances are recorded. 8. To our minds, at this juncture, the grievance raised by Mr. Mittal with regard to the competency need not detain us, as, in effect, the contesting respondents have taken the position that, the demand made against the assessee, no longer subsists. 8.1 .....

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