9911796707
TMI Blog2024 (12) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... s dismissed as being beyond limitation - violation of principles of natural justice - HELD THAT:- In the present case, it appears from record that no separate dates were mentioned for filing reply and for hearing, and on the basis of the said defects alone, a prima facie view can be formed that the order suffers from violation of principles of natural justice, as such, the orders dated 10.05.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the petitioner's firm, reason as disclosed in the said show cause notice was at Serial No.1. Composition Taxpayer has not filed returns for three consecutive tax periods . 3. It is argued that the petitioner was called to furnish reply within seven working days and was directed to appear on 12.04.2023 at 11:00. The petitioner could not file a reply and consequent thereto an order dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29(2)(b) whereas there was no such allegation referred to in the show cause notice. The Standing Counsel defends the order by arguing that the petitioner did not file the returns as such, the order of cancellation came to be passed. It is not disputed, however, that two separate dates were not fixed as is evident from the show cause notice. 6. Considering the submissions made at the Bar, prima fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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