2024 (6) TMI 888

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..... onsidering the documents submitted by the petitioner, adjudication has been completed without proper notice to the petitioner - HELD THAT:- It is noticed that the order passed is an ex-parte order without the say of the petitioner. Though the electronic mode of service may be sufficient, however, in the peculiar facts of this case, taking note of the substantive rights involved, it would serve the .....

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..... ssued by the 2nd respondent at Annexure-A, as well as the consequential recovery proceedings initiated by the 2nd respondent. 2. It is the case of the petitioner that the 2nd respondent on the basis of the audit report, had directed the petitioner to discharge the tax dues with interest. Petitioner, it is stated at the initial stage on receipt of audit report had submitted the audited balance shee .....

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..... e of the notice dispatched and communicated through email, is by itself is not a sufficient reason. 4. Heard both sides. 5. It is noticed that the order passed is an ex-parte order without the say of the petitioner. Though the electronic mode of service may be sufficient, however, in the peculiar facts of this case, taking note of the substantive rights involved, it would serve the interest of jus .....

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