9911796707
TMI Blog2024 (4) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... of hearing fixed in the proceedings, detailed note is made of the order sheet to record the wholly unacceptable conduct of the respondent authority in proceeding in the manner in which he has. Adjudication orders give rise to serious civil consequences. They create demands of tax as also penalties are often imposed. In the self assessment scheme, unless the noticee/assessee is given fair opportunity to furnish its reply and to present his case before the adjudicating authority the adjudication orders may only give rise to frivolous and wholly avoidable litigation contrary to the statutory scheme itself. The impugned order dated 23.02.2024 is set aside - the petitioner may treat the impugned order to be a final show-cause notice and furnish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a copy of the order sheet. 5. Today, Sri Ankur Agarwal, learned Standing Counsel has produced a copy of the order sheet of the case leading to the impugned order. The same has been marked as 'XX' and retained on record. Perusal of the order sheet reveals, prior to 20.07.2023 the petitioner had participated in the proceedings with respect to verification of the return under Section 67 of the Act. 6. On 20.07.2023, notice under Section 73(1) of the Act was issued. On that, the date fixed was 19.08.2023. There is no order sheet entry of the date 19.08.2023. Instead one day earlier, on 18.08.2023, the order sheet records, the case was adjourned on the request of the petitioner for the next date fixed 07.09.2023. At the same time, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed. In the self assessment scheme, unless the noticee/assessee is given fair opportunity to furnish its reply and to present his case before the adjudicating authority the adjudication orders may only give rise to frivolous and wholly avoidable litigation contrary to the statutory scheme itself. 10. Accordingly, in the present facts, no useful purpose may be served in keeping the present petition pending or calling for counter affidavit at this stage. Present writ petition is disposed of with the following directions : (i) The impugned order dated 23.02.2024 is set aside. (ii) The petitioner may treat the impugned order to be a final show-cause notice and furnish its detailed reply within a period of two weeks from today. (iii) Subject to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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