2023 (4) TMI 254

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..... previous terms without adjudicating the petitioner's reply. HELD THAT:- Admittedly, a show cause notice has been issued to the petitioner, allowing him to submit a reply in the matter. It is only on the failure to submit a reply that the proceedings can be initiated further. In such circumstances, the remedy of the petitioner would be to submit a reply to the notice and various submission .....

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..... d to the maintainability of the writ petition on the ground that intimation under Section 74(5) of the Act is not a notice as per the procedure specified in the Act; if the department is not satisfied with the explanation submitted, then a show cause notice is required to be issued under Section 74(1) of the Act. It is urged that all issues raised by the petitioner can be raised before the authori .....

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