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2021 (10) TMI 47

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..... ) of the Act - HELD THAT:- The written instructions placed on record by the learned Standing Counsel reveal that with respect to the proceedings under Section 127 of the Act, no prior adjudication exists. The petitioner has also filed a written reply dated 17.04.2021. Accordingly, leaving all courses open to the petitioner to raise objections in those proceedings, interference with the notice dat .....

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..... a period of two weeks' from today, the same may be decided on merits, as expeditiously as possible. - Writ Tax No. - 761 of 2021 - - - Dated:- 28-9-2021 - Hon'ble Naheed Ara Moonis And Hon'ble Saumitra Dayal Singh JJ. For the Petitioner : Suresh Kumar Maurya,Niraj Kumar Singh For the Respondent : C.S.C. ORDER Heard Shri Niraj Kumar Singh, learned counsel for the .....

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..... ranspires that undisputedly, the adjudication proceedings under Section 74 (3) of the Act has been concluded against the petitioner for the period July 2017 vide order dated 29.05.2021. Against that order, the petitioner has adequate remedy of appeal, therefore, no interference is warranted in the present writ petition, insofar as challenge has been raised to the order dated 29.05.2021. Inso .....

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..... therefore prays and is granted liberty to withdraw the aforesaid notice dated 23.12.2020, leaving it open the appropriate authority to issue such further notice as may be in accordance with law, for the period August 2017 to March 2018. With the above observations, writ petition is disposed of leaving it open to the petitioner to file appeal, as above before the appropriate forum. In view of t .....

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