2023 (1) TMI 51

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..... LD THAT:- A perusal of the impugned order would indicate that neither the reply of assessee was considered nor any opportunity of personal hearing was given. The Officer acted in a reckless illegal manner leading to unwarranted litigation being filed in the Court. Furthermore, we have serious reservations on the veracity of the dispatch register - Shri Hitesh Trivedi, Joint Commissioner, Circle .....

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..... hera, whereby, pursuant to the show cause notice (Annexure-6) dated 17.02.2022, liability towards interest and penalty has been imposed upon the petitioner. It is a specific plea of the petitioner that detailed reply to the show cause notice was furnished and a request was also made for personal hearing to the Officer before adjudication of the matter. A perusal of the impugned order would i .....

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..... s before the Joint Commissioner. Shri Bhandari admitted that no such notice for personal hearing was forwarded to the petitioner through e-mail. In view of the facts noted above, we are of the opinion that the Officer acted in a reckless illegal manner leading to unwarranted litigation being filed in the Court. Furthermore, we have serious reservations on the veracity of the dispatch register. .....

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