9911796707
TMI Blog2024 (8) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 73 (9) of the said Act in respect of the tax period April 2018 to March 2019. A consequential demand along with the summary of the order has also been issued. Although Revenue has submitted that there is no irregularity in the order impugned as there has been no disclosure by the petitioner no. 1, however, since, there is a statutory remedy in the form of an appeal, without going into the issue as to whether the explanation offered by the petitioner no. 1 to the show-cause notice is a proper explanation, the petitioner no. 1 should be permitted to approach the Appellate Authority. Further since, the statutory remedy requires a pre-deposit to be made for maintaining the appeal, petitioner no. 1 cannot, in the given facts, be perm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lygunge Charge in MAT 1218 of 2023. 6. The proper officer after offering an opportunity of personal hearing to the petitioner no. 1, had decided the said show-cause by passing an order under Section 73 (9) of the said Act, dated 29th January, 2024, for the tax period April 2018 to March 2019. 7. Challenging the said order the present writ petition has been filed. 8. It is submitted that although, the proper officer was obliged to call for the records prior to passing the adjudication order, no records were called for. The show-cause notice had been disposed of by passing a mechanical order. In the circumstances the petitioners submit that the aforesaid order should be set aside. 9. It is still further submitted that the remedy in the form o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quential demand along with the summary of the order has also been issued. Although Mr. Siddiqui has submitted that there is no irregularity in the order impugned as there has been no disclosure by the petitioner no. 1, however, since, there is a statutory remedy in the form of an appeal, without going into the issue as to whether the explanation offered by the petitioner no. 1 to the show-cause notice is a proper explanation, I am of the view that the petitioner no. 1 should be permitted to approach the Appellate Authority. 17. Although Mr. Kothari, learned Advocate representing the petitioners by claiming that by reasons of financial stringency, the remedy in the form of an appeal may not be efficacious, however, there is nothing on record ..... X X X X Extracts X X X X X X X X Extracts X X X X
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