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TMI Blog2024 (10) TMI 1605X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the respondents could not explain the finding given in the portal. The said recording in the portal i.e., Reply furnished, pending for order by tax officer makes it clear that the petitioner s reply to show-cause notice was received by the respondents. Thus, finding given by the Authority in the impugned order that the petitioner failed to submit his reply is factually incorrect and cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Constitution assails the Order-in-Original dated 25.04.2024 (Annexure P-1). 2. The principle ground of attack to this order is that when the petitioner was put to show-cause notice dated 27.12.2023, the petitioner filed reply dated 16.04.2024. Learned counsel for the petitioner by placing reliance on the photocopy of portal at page No. 36 submits that the status shows that: Reply furnished, pendin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding given by the Authority in the impugned order that the petitioner failed to submit his reply is factually incorrect and cannot sustain judicial scrutiny. If the reply of the petitioner is not considered, the principles of natural justice were grossly violated. For this singular reason alone, the impugned order cannot sustain judicial scrutiny and the same is liable to be set aside. 6. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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