2024 (6) TMI 1324

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..... y petitioner that without giving an opportunity to reply to the Show Cause Notice after providing the documents the impugned order has been passed - respondents agreed that the impounded documents were given to petitioner only on 6th December 2023 - HELD THAT:- The controversy whether the documents referred to in Paragraph No. 17 of the Show Cause Notice dated 25th September 2023 was given to peti .....

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..... ondent No. 1 and Respondent No. 2, respectively, were passed without following principles of natural justice. 2. Mr. Bora made a solemn statement on instructions that the documents referred to and relied upon in Paragraph No. 17 of the Show Cause Notice dated 25th September 2023 as well as copies of impounded documents were made available only on 6th December 2023. Mr. Bora submitted that without .....

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..... ause Notice, petitioner may not be even able to effectively respond to the Show Cause Notice. 5. Therefore, without going into the merits of the matter, we pass the following order : (a) The impugned orders dated 28th December 2023 and 30th December 2023 are hereby quashed and set aside. (b) The matter is remanded to Respondent No. 1 for denovo consideration. (c) On or before 5th July 2024 petitio .....

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