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TMI Blog2023 (5) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... SHRI JUSTICE HIRDESH For the Petitioner : Shri Kapil Duggal - Advocate For the Respondents : Shri Darshan Soni - Govt. Advocate ORDER This writ petition filed under Article 226 of the Constitution of India challenges Annexure P-2 dated 03.05.2019 and Annexure P-4 dated 30.08.2019 issued by Appellate Authority & Joint Commissioner, State Tax, Sagar Division, respectively. 2. Principal gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sidhi Vinayak Enterprises Vs. The State of Jharkhand & ors) including WP(T) No.745/2021 rendered on 14th- 15th, September 2022, the facts and circumstances of which are similar if not identical to the facts and circumstance prevailing herein. It is urged that show cause notice in M/s Sidhi Vinayak Enterprises (supra) was identical to the show cause notice issued in the present case vide Annexure P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as a show cause notice as mandated under Section 74(1) of the Act. 10. As we are of the considered view that the impugned show cause notice in both the cases does not fulfill the ingredients of a proper show-cause notice and thus amounts to violation of principles of natural justice, the challenge is maintainable in exercise of writ jurisdiction of this Court. Accordingly, the summary of sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turn as well as Additional Return, submits that the reply dated 25.04.2019 to the show cause notice (Annexure P-1) gives an impression that petitioner was not handicapped in giving any response to the show cause notice being vague. Counsel for the State further points out that in the memo of appeal vide Annexure P-3, the said ground of the show cause notice being vague was not raised. 6. It is tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is incumbent upon the Revenue to afford the same and any deficiency in that regard vitiates the end result. 8. In view of above and the following decision of the Jharkhand High Court, this Court has no manner of doubt that the very initiation of the proceedings by way of show cause notice (Annexure P-1) is vitiated for the same being vague. 9. Accordingly, impugned orders Annexure P-2 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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