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TMI Blog2023 (10) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... i/by M/s. UBR Legal. For the Respondent Nos. 1 and 3 : Mr. Karan Adik a/w. Mr. Saket Ketikar. For the Respondent (State) : Mr. Himanshu Takke, AGP. P.C. In our opinion, this appears to be a gross case in as much as more than 20 representations addressed by the Petitioner to the Assistant Commissioner, Deputy Commissioner and the Commissioner of Maharashtra State Tax have not been responded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e officers to whom several representations were addressed, who have not even bothered to respond to such repeated representations. Eventually, the Petitioner was also required to approach the Hon'ble Cabinet Ministers of the Central Government, namely the Finance Minister and the Minister for Micro, Small and Medium Enterprises. 4. Certainly, such an approach on the part of the State Officers, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner be considered by the department, however, we cannot overlook the accountability of the officers, not only to the assessee, but also to the Court and to justify as to what made them adopt such an approach of a dead silence in not responding to a single representation of the Petitioner, much less taking an appropriate decision by considering the issues as raised by the Petitioner, that the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gation, on the part of the Officers ought not to be deprecated and taken to the logical conclusion. Let the affidavit also address on the merits of the Petitioner's contention on the return having been filed, as also on the Petitioner's contention of there being no justification in issuing the show cause notice. Such reply affidavit be placed on record within a period of 2 weeks from today. Copy o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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