9911796707
TMI Blog2023 (11) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... Ex.P9 is dated 04.09.2023 and the period mentioned there under for the petitioner to file the reply was 15 days on receipt of notice, but the petitioner‟s case is that the notice was received on 14.09.2023, which, prima facie is also so evident from Ex.P12, said to be a document of the respondent authorities, and consequently, let the instructions be obtained by the learned Government Plead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply dated 28.09.2023 to submit that the notice was served on 14.09.2023, though it is dated 04.09.2023. 3. The audit proceedings were initiated pursuant to the previously issued show cause notice dated 21.10.2022. However, his submission is that pursuant to the notice dated 04.09.2023 served on 14.09.2023, clear 15 days time was required to be given to the petitioner in view of Section 65(3) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompetent Authority. Consequently, based on such audit report, the impugned show cause notice could not be legally issued. 6. Learned Government Pleader submits that the petitioner has got opportunity to submit the objections pursuant to the impugned show cause notice and the notice under Section 73 of the Act has also been issued which are impugned. He submits that all these objections as are bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceipt of notice, but the petitioner‟s case is that the notice was received on 14.09.2023, which, prima facie is also so evident from Ex.P12, said to be a document of the respondent authorities, and consequently, let the instructions be obtained by the learned Government Pleader with respect to the date of issue and receipt of the notice dated 04.09.2023 by the petitioner. 10. Keeping all th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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