2023 (9) TMI 1242

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is not called for. The order dated 28 April 2023 as impugned in this writ petition as passed by the Deputy Commissioner, Sales Tax are quashed and set aside with liberty to the Department to issue a fresh show cause notice to the petitioner within a period of four weeks from today. Petition disposed off. - G.S. KULKARNI JITENDRA JAIN, JJ. For the Petitioners : Dr. Avinash Poddar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... impugned order does not record any reasons/findings in regard to such contentions as urged by the petitioner. 3. Having perused the impugned order, in our opinion, there is much substance in the contention as urged on behalf of the petitioner. It is clearly seen in the paragraph titled findings , that none of the contentions as urged by the petitioner are recorded as also there is no discussio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stand. He submits that the impugned order in the peculiar facts and circumstances can be set aside, with liberty to the Department to issue a fresh show cause notice in accordance with law which shall be adjudicated by the Department after considering the reply which may be filed by the petitioner as also after granting an opportunity of personal hearing. We accept the stand taken on behalf of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X