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2021 (7) TMI 1257

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..... pate in the same on account of the spread of pandemic COVID-19. Also, in that regard, it has been brought to our notice that realizing the difficulties from the spread of pandemic COVID-19, the Government had itself issued an order dated 01.05.2021 extending the period to submit reply and responses, up to 30.05.2021. Subsequently, it was extended up to 30.06.2021. In light of that fact, the order dated 09.06.2021 is clearly an ex-parte order, which has been passed without allowing due opportunity of hearing to the petitioner. Orders quashed - Matters restored back. - Writ Tax No. - 414 of 2021 - - - Dated:- 29-7-2021 - Hon'ble Naheed Ara Moonis And Hon'ble Saumitra Dayal Singh For the Petitioner : Shubham Agrawal .....

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..... n issued for overlapping period which are wholly without jurisdiction. Simultaneously, orders have been passed in all three cases by two different authorities which again are wholly without jurisdiction. Reference has also been made to the Government Notification dated 01.05.2021. He submits that in any case no order could have been passed till the date to furnish reply as extended by the aforesaid notification had lapsed. Matter requires consideration. Sri C.P. Tripathi, learned Standing Counsel prays for and is granted 10 days time to complete the instructions. Put up in the additional cause list on 29.07.2021. In the meanwhile, no coercive measures shall be adopted against the petitioner in pursuance to the impugned o .....

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..... ove, present writ petition is disposed of with the following terms: (i) the orders dated 9.6.2021 passed by respondent no.2 for the period September 2017 to December 2017 and the order dated 9.6.2021 passed by respondent no.3 for the period November 2017 are quashed. (ii) So far as the order dated 9.6.2021 passed by respondent no. 2 for the period July 2017 to March 2018 is concerned, the same arises from the proceedings initiated by notice dated 22.12.2020. That order dated 9.6.2021 is set aside and the matter remitted to respondent no.2 to pass a fresh adjudication order after affording the petitioner reasonable opportunity of being heard. However, it is provided that the petitioner shall file his reply to the notice dated 22.12.2 .....

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