9911796707
TMI Blog2024 (10) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... ral justice - Failure to consider petitioner's reply to SCN - non-application of mind - singular contention is that the exercise of issuance of show-cause notice should not be an empty formality - HELD THAT:- In furtherance of show-cause notice, the petitioner filed reply which has not been considered. This exercise of issuance of notice and obtaining a reply, in our opinion, is not an empty p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NTS NO.1 AND 2: SRI SWAROOP OORILLA SPECIAL GOVT PLEADER FOR STATE TAX FOR THE RESPONDENTS NO.3: SRI B. JITENDER, REPRESENTING FOR GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA FOR THE RESPONDENTS NO.4: MS. B. SAPNA REDDY SC FOR CBIC ORDER Per Hon'ble Justice Sujoy Paul Sri, Vijay Adithya, learned counsel represents Sri Siddarth Gilda, learned counsel for the petitioner, Sri Swaroop Oo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ads as under:- Accordingly a Show cause notice in form DRC-01 was issued on 09.10.2023. The tax payer has fled reply in DRC-06 vile Ref. No. ZD361023009156V, Dt 17.10.2023. But the tax payer reply is not considered. Therefore the tax proposed in the Show Case Notice is confirmed as under:... (Emphasis Supplied) 5. The singular contention is that the exercise of issuance of show-cause notice should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y shows that in furtherance of show-cause notice, the petitioner filed reply which has not been considered. This exercise of issuance of notice and obtaining a reply, in our opinion, is not an empty public relation exercise. Instead, it is the codification of principles of natural justice in the statute and the said principle mandates that said reply be obtained before passing any adverse order an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s set aside by reserving liberty to the respondents to consider the reply of petitioner and pass a fresh order. Learned counsel for the petitioner undertakes to appear before the first respondent on 24.06.2024 at 11:00 a.m. and for this purpose, no notice will be required to be issued. The first respondent shall give personal hearing opportunity to the petitioner, if law so requires and pass appro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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