2024 (5) TMI 1383

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..... tipulated date of filing the response to the show cause notice - HELD THAT:- Perusal of the details of personal hearing and due dates for filing of replies, as contained in the show cause notice dated 05.12.2023 shows that reply was to be submitted by 05.01.2024. Even before the due date for filing reply, the impugned order dated 29.12.2023 has been passed creating a demand against the petitioner .....

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..... r. Bharat Tripathi, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate for R-1 to 3. Mr. Arun Khatri, SSC for R-4 and 5. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.12.2023, whereby the show cause notice dated 05.12.2023 has been adjudicated and a demand created. 2. Learned counsel for the petitioner submits that the impugned ord .....

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..... lies, as contained in the show cause notice dated 05.12.2023 shows that reply was to be submitted by 05.01.2024. Even before the due date for filing reply, the impugned order dated 29.12.2023 has been passed creating a demand against the petitioner. 6. Clearly, the proper officer could not have adjudicated the show cause notice even prior to the stipulated date for filing response. 7. In view ther .....

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