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TMI Blog2024 (9) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent No. 3 in sharing such vital document tantamounts to gross violation of principles of natural justice. In fact, if only the Verification Report was made available to petitioner, perhaps petitioner would have been able to correlate invoice to invoice or make further submissions by providing further documents and explanation. The Verification Reports which were available before the show cause notice was issued ought to have been released alongwith the show cause notice so that petitioner would have been able to effectively deal with the allegations in the show cause notice and if the report has been prepared after issuance of the show cause notice, then certainly before passing the impugned order Respondent No. 3 was duty bound to make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Report which forms the very basis of the impugned order amounts to violation of principles of natural justice and also indicates premeditated mind set of Respondent No. 3. Mr. Dada submitted that on this ground alone the impugned order dated 30th April 2024 has to be quashed and set aside. 4. In the affidavit in reply filed through one Mr. P. Rana Sthuthi affirmed on 26th August 2024 the stand taken is that the Assistant Commissioner has submitted the reconciliation report based on the available records and documents and therefore the question of providing copy of the reconciliation report does not arise. It is also stated that the findings are not just based on the reconciliation report but also on the adjudicating authority s own find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Respondent No. 3 was duty bound to make available the same alongwith either supplementary show cause notice or a query memo. Respondent having failed to do so, in our view, the impugned order dated 30th April 2024 cannot be sustained. The same is hereby quashed and set aside. 7. Respondent No. 3 shall on or before 30th September 2024 make available to petitioner all the Verification Reports relied upon in the impugned order that we have set aside. On or before 30th October 2024 petitioner shall respond with further submissions. Thereafter, Respondent No. 3 may pass an order on or before 31st December 2024 after giving personal hearing to petitioner, notice whereof shall be communicated atleast seven working days in advance. 8. All other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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