9911796707
TMI Blog2024 (7) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the above, the petitioner had requested for a copy of the impugned SCN and certain other communications on at least three occasions. There are no reason as to why the respondent could not forward a copy of the impugned SCN, without prejudice to their stand that the impugned SCN was served to the petitioner earlier. It is considered apposite to set aside the impugned order and remand the matter to the adjudicating authority for consideration afresh. The respondent shall provide the copy of the impugned SCN and the other communications, if any, as sought by the petitioner in its e-mail dated 15.12.2020 within a period of two weeks from date - petition disposed off by way of remand. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice. 3. The said contention is stoutly disputed by the learned counsel for the respondent. He submits that the impugned order clearly reflects that notices were sent to the petitioner by speed post at the correct address. However, it is not disputed that the petitioner had on three occasions requested the respondent to provide a copy of the SCN and had unequivocally asserted that it had not received the same. 4. The first such request was made on 15.12.2020 by the authorized representative of the petitioner (Anuj Goyal Associates, Chartered Accountant). Thereafter by a communication dated 29.12.2020, the petitioner requested copies of the letters dated 27.12.2017, 11.05.2018, 22.05.2018 as well as the impugned SCN, which were referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N and certain other communications on at least three occasions. We find no reason as to why the respondent could not forward a copy of the impugned SCN, without prejudice to their stand that the impugned SCN was served to the petitioner earlier. 8. In view of the above, we consider it apposite to set aside the impugned order and remand the matter to the adjudicating authority for consideration afresh. The respondent shall provide the copy of the impugned SCN and the other communications, if any, as sought by the petitioner in its e-mail dated 15.12.2020 within a period of two weeks from date. 9. The petitioner or its authorized representative shall collect the impugned SCN and other documents from the office of the concerned proper officer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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