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TMI Blog2024 (8) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... ich has adversely been taken against the petitioner to which, no opportunity was given. The Hon'ble Apex Court in the case of Oryx Fisheries Private Limited [ 2010 (10) TMI 660 - SUPREME COURT ] has held that ' It is no doubt true that at the stage of show cause, the person proceeded against must be told the charges against him so that he can take his defence and prove his innocence. It is obvious that at that stage the authority issuing the charge- sheet, cannot, instead of telling him the charges, confront him with definite conclusions of his alleged guilt. If that is done, as has been done in this instant case, the entire proceeding initiated by the show cause notice gets vitiated by unfairness and bias and the subsequent proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. He submits that initially notice was issued under Section 73 of the UPGST Act, and thereafter notice under Section 74 of the UPGST Act was issued, which is not permissible as there were neither any finding nor any wilful misrepresentation nor suppression of facts to evade tax. He further submits that initially, the said proceedings are bad, the said submission has been scrutinized from the perusal of the record and surprisingly it shows that the said objection was neither raised before the appropriate officer nor in the appeal nor even in the instant writ petition. 4. When confronted with the said fact, counsel for the petitioner submits that he withdraws the said submission and prays for permitting to argue on alternative submission. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly allowed and the taxable turnover has partly been reduced. Further, the record shows that by a letter, report was submitted by the proper officer about the survey dated 24.03.2008, which has adversely been taken against the petitioner to which, no opportunity was given. 12. The Hon'ble Apex Court in para nos. 24 of the case of Oryx Fisheries Private Limited (supra) has held as under:- 24. This Court finds that there is a lot of substance in the aforesaid contention. It is well settled that a quasi-judicial authority, while acting in exercise of its statutory power must act fairly and must act with an open mind while initiating a show cause proceeding. A show cause proceeding is meant to give the person proceeded against a reasonable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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