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TMI Blog2023 (10) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... be invoked universally for all situations. Since there is no proof of service of draft order and/or show cause notice on the petitioner and since the respondent is also unable to confirm the communication of the draft order and show cause notice on the petitioner, it has to be construed that there is no service to the petitioner. We find merits in the submission of the petitioner. The impugned order is unsustainable. Therefore, this writ petition deserves to be allowed . This writ petition is allowed by directing the respondent to pass a fresh order on merits within a period of 75 days from the date of receipt of this order. The respondent shall also serve a copy of the draft assessment order and show cause notice on the petitioner w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent has also submitted that they do not have any records to show that the show cause notice and the draft assessment order generated in the e-proceedings in the ITBA module, was indeed delivered as the delivery status of the petitioner 's e-mail id was not available. In para 4 of the counter, the respondent has further stated that the respondent is neither able to confirm nor deny the service of the show cause notice and draft assessment order to the petitioner. 6. In the counter, it has been also stated that the suitable orders may be passed. The respondent has further stated that the respondent will send show cause notice by e-mail to the petitioner and complete the assessment proceedings in accordance with law. 7. Parag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order is unsustainable. Therefore, this writ petition deserves to be allowed . 11. Considering the above, this writ petition is allowed by directing the respondent to pass a fresh order on merits within a period of 75 days from the date of receipt of this order. The respondent shall also serve a copy of the draft assessment order and show cause notice on the petitioner within a period of 15 days from the date of receipt of this order. The petitioner shall file reply to the show cause notice within a period of 30 days thereafter. The respondent shall pass thereafter appropriate orders on merits, within a period of 30 days. Needless to state before passing such order, the petitioner shall be heard either in person or through Vid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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