2024 (9) TMI 1474

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..... on record will indicate that several contentions have been urged by the petitioner for the purpose of contending that the impugned order dated 22.12.2023 as well as the impugned order dated 20.03.2024 are illegal, arbitrary and without jurisdiction or authority of law. Under these circumstances, without expressing any opinion on the merits/demerits of the rival contentions and in the light of the .....

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..... writ of certiorari quashing the Office proceedings Reference No.Dcct(Audit-1) Dvg/2023-24 dated 20.03.2024 passed by Respondent No.3 vide Annexure-B to the Writ Petition. 2. Heard learned counsels for the parties and perused the material on record. 3. A perusal of the material on record will indicate that pursuant to the Audit Report dated 12.09.2023, the respondent No.3 issued a Show Cause Notic .....

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..... ircumstances, without expressing any opinion on the merits/demerits of the rival contentions and in the light of the undisputed fact that the impugned order dated 22.12.2023 was an ex-parte order which was passed without the petitioner contesting the Show Cause Notice, I deem it just and appropriate to set aside the impugned orders and remit the matter back to the respondent No.3 for reconsiderati .....

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